商誉减值问题研究-以精华制药为例

北京理工大学珠海学院2020届本科生双学位毕业论文Research on goodwill impairment problem taking essencepharmaceutical as an exampleAbstractGoodwill is a potential economic value that can win excess profits for enterprises in the future,its usefulness is mainly reflected in the decision-making behavior of investors and creditors,which stems from the merger activities of enterprises,it has a certain value and positivesignificance,but the huge goodwill will bring great risk of goodwill impairment.The paperselects the cases of huge goodwill generated by the acquisition of Dongli enterprises by theessence pharmaceutical enterprises of listed pharmaceutical enterprises in China,and the caseof huge goodwill impairment due to internal and external factors such as the explosion ofchemical industrial park,and analyzes and studies the factors of goodwill generation,thecauses of goodwill impairment,the financial effect and the stock price effect and theinformation disclosure management,and puts forward feasible suggestions for investors,listed companies,evaluation,audit,and regulatory departments,including investors'dialectical view of goodwill impairment.Listed companies in the formation of goodwill andimpairment and other aspects of reasonable decision-making and information disclosure,hoping to bring a certain reference value.Keywords:Pharmaceuticals;Dongli Enterprise Management;Goodwill impairment小