A Study On The Impairment Of The Goodwill Of Doushen Education

Under the joint influence of institutional reform and economic innovation and development,the business environment and business philosophy of Chinese listed companies have undergone great changes.The enthusiasm for merger and reorganization is unprecedented,which greatly meets the development needs of enterprises,but also increases the business risks of enterprises.On the one hand,the scientific and reasonable merger and reorganization strategy can expand the scale of enterprise business,improve the enterprise business system and improve the enterprise competitiveness,but on the other hand,mergers and acquisitions will often bring high goodwill risk to enterprises,lead to enterprise goodwill impairment,affecting the enterprise market image will also increase the capital market risk.Based on the above cognition,this paper on the basis of reading and combing,the influencing factors of goodwill impairment of listed companies and analysis,and then take bean god education as an example,with accounting theory,financial theory as the guidance,using summary,case study,data analysis and other scientific research methods to carry out systematic research analysis,on the one hand,through the confirmation and initial measurement of goodwill value in 24 M & A transactions in 2012-2020;on the other hand,through the analysis of the treatment of goodwill impairment of Doushen education in 2017-2020,this paper finds out the reasons,and investigates the impact of this event on the financial situation and stock price of enterprises,this paper probes into a series of economic consequences resulting from the enterprise’s huge goodwill impairment,and tries to find a solution.Finally,based on the case,the income method is optimized and improved,so that it is consistent with the actual situation of Bean God Education,so as a tool to analyze relevant problems,Introduce scientific and effective solutions to reduce the risk of goodwill impairment and provide effective guarantee for the sustainable and stable development of bean education.Specifically from the perspective of internal control,regulatory mechanism,measurement tools and other perspectives to achieve the improvement goals.Through this study,the problem not only provides scientific and effective tools for the goodwill impairment risk management of Doushen Education,but also provides scientific reference for the financial management and risk management work of other enterprises and improves their management level.