Research On The Goodwill And Goodwill Impairment Of Delisted Enterprises

With the continuous development of the market economy,the corporate system in the society is also constantly improving and developing,and merger and acquisition activities have become an important way for enterprises to enhance their self-value.merger and acquisition activities are increasingly active or help enterprises out of risk,or increase the operational risk of enterprises,worse.Under the background of constantly changing national system and increasing competition among enterprises in the market,M & A activities have become the primary choice of enterprises.However,M & A is not suitable for all enterprises,and M & A is not casual activities.Merga & A will form goodwill,and huge goodwill and subsequent goodwill impairment will often drag down an enterprise,or even lead to delisting of an enterprise.By 2022,there have been some delisted enterprises in the A-share market with continuous losses of business performance due to the goodwill problem of merger and acquisition,and Meidu Energy is the most typical one,and the goodwill problem of merger and acquisition is relatively prominent.Based on this,the article needs to analyze the relevant situation of energy and induction,found the choice of motivation,explore the cause of the subsequent goodwill impairment,find out how goodwill impairment affect the enterprise and make its delisting,summarizes the beauty energy goodwill of common problems and unique problems,to expect other listed companies can attach importance to mergers and acquisitions goodwill,better avoid the risk of goodwill impairment,so as to promote the steady development of capital market in our country.Based on the relevant literature,this paper sorts out the research literature on mergers and acquisitions,goodwill and goodwill impairment at home and abroad to understand the current research situation in this aspect.Secondly,make a general statistical analysis of the basic situation of delisted enterprises in the current capital market and their existing merger and acquisition behaviors,goodwill and impairment of goodwill formed by mergers and acquisitions.Then,the beauty of energy as a case study object,according to the merger and delisting until the content of the report,the analysis of the choice of mergers and acquisitions,and to explore the inappropriate specific causes of the goodwill impairment,induction of goodwill impairment on the enterprise itself and stakeholders,finally,put forward the countermeasures and Suggestions to cause listed companies to mergers and acquisition of goodwill impairment problem,warning its improper behavior,help listed companies to strengthen enterprise management,avoid the risk of a lot of goodwill impairment,promote the lasting development of the enterprise,promote the stability of the national market.Through a series of studies on Meidu Energy,the following conclusions can be drawn:(1)Continuous loss is the main reason for enterprise delisting;(2)Strengthening the regulation of mergers and acquisitions is an important link in the healthy development of enterprises;(3)Both financial and non-financial aspects will be affected by goodwill impairment;(4)To improve the sustainable development of enterprises,we need to pay attention to the three stages before,during and after merger and acquisition.