Research On The Impairment Of Goodwill Of Zhangqu Technology And Its Preventive Measures

Due to the active capital market and the support of government policies in recent years,enterprises have been seeking transformation and upgrading through mergers and acquisitions.In particular,listed companies on the a-share market have been "playing A great role" in mergers and acquisitions activities,carrying out large-scale and frequent mergers and acquisitions in order to realize the rapid development of their own enterprises.Under such circumstances,high valuation and high premium also become a common phenomenon of m&a activities,and goodwill grows rapidly under the catalyst of high valuation.At present,the overall goodwill growing scale of listed company,formed A lot of goodwill,A stock market huge goodwill is like A time bomb,to the future management of listed companies is buried under the great hidden trouble,once the outbreak,will cause bigger impact on the stock market,endanger the normal market order,it have to arouse people’s attention and thinking.This paper will take the typical case of ZJT as the basis,on the basis of previous researches on mergers and acquisitions and goodwill,use the literature review method,case analysis method and comparative analysis method to sort out the rules and regulations related to goodwill,and carry out research in combination with the theory of overall risk management,principal-agent theory and other relevant theories.To identify,analyze,evaluate and deal with the idea of enterprise goodwill to carry out a systematic analysis and put forward reasonable preventive Suggestions.Application value of this article is: the first,through carding enterprise merger goodwill,analysis for mergers and acquisitions to form the high reputation of the goodwill of the late enterprise the hidden risk and economic impact of the enterprise,and widen the game industry high premium m&a research train of thought,and gives the reasonable measures and relevant inspiration.Second,in terms of preventive Suggestions,it is suggested to adopt the combination of amortization method and impairment method to put forward a feasible plan for subsequent amortization of goodwill.In addition,preventive Suggestions from the perspective of certified public accountants are added to clarify the responsibilities of certified public accountants in the process of goodwill recognition and goodwill impairment,and specific judgment basis is given.Third,for our country under the background of continuous acquisition of goodwill to provide thinking direction,hope I can make accounting policy makers more intuitive and detailed understanding of the factors that influence the goodwill impairment and confirm help report information users to identify the company huge goodwill hidden under the high risk and goodwill conveys the real signals,help them make the right judgment,so as to reduce their investment risk.