Research On The Impairment Of Goodwill In The Qtone Education Group (Guangdong) Co.,Ltd.

With the establishment of China’s market economy system and deep development,the domestic economic development speed has slowed down compared with the past.The economic development has entered the key stage of transformation.It is difficult to maintain the rapid economic development simply by extensive way.More and more enterprises will choose to go public after reaching a certain scale.Standardizing the development and operation of listed companies and improving the quality of their management are important links to lay a solid foundation for socialist market economy.Under the background of the continuous upsurge of the M & a wave in China,enterprises often pursue high valuation and high performance commitment in the process of M & A,and the amount of goodwill generated from M & A has been rising for years.The problem of goodwill after M & A is also gradually highlighted,Goodwill impairment has become an important reason for the great changes in performance of many listed companies.Goodwill has its particularity,and its essence is more complex in its identification and accounting treatment.Therefore,goodwill has been controversial since it was incorporated into the accounting research system.In recent years,the market M & A and reorganization in China has maintained an active trend,the total amount of goodwill of M & A is increasing,and the proportion of net assets of listed companies is also increasing.Affected by the slowdown of macro-economic growth and the market environment,the operating performance of many M & a target enterprises has been significantly decreased,which frequently triggers the risk of goodwill impairment,which leads to the occurrence of a series of adverse factors such as stock price fluctuation,market value decline and shareholders’ confidence reduction due to goodwill impairment.This paper uses case study method to first look up the relevant literature about goodwill and goodwill impairment concept,and collate the theoretical basis of the paper;secondly,it summarizes the goodwill and goodwill impairment data of online education industry in China;then,it analyzes the goodwill and goodwill impairment data generated by M & A of many enterprises in the past years of Quantong education,and obtains the conclusion There are four factors influencing the goodwill and goodwill impairment of the enterprises: one is that the consideration of M & A enterprises is unreasonable;the second is that the performance of the gambling agreement is not up to standard in M & A;the third is that the synergy effect cannot be realized;the fourth is the financial bath of the enterprise.Finally,through the data analysis,we put forward the risk prevention measures for the impairment of goodwill in three aspects: the all education operation,the relevant market supervision and the investors.First,we should reasonably estimate the target enterprises and avoid the goodwill bubble;two,improve the operational capability and give full play to the synergy effect;three,improve the relevant goodwill accounting standards;four,improve the supervision.The fifth is to improve professional quality of practitioners,and the sixth is to improve the risk prevention ability of small and medium-sized investors.