Study On Accounting Goodwill Measurement And Economic Consequences Of Hubei Guochuang Hi-tech Material Co.,Ltd’s Acquisition Of Shenzhen Kaixinfang Network Technology

In recent years,there have been frequent mergers and acquisitions in China’s capital market,and the accumulation of goodwill in the total assets of some companies is getting faster and faster.Reputation recognition and subsequent measurement have become issues that enterprises must pay attention to.In view of this,how to accurately confirm and follow-up measurement of this unidentifiable asset is very important for the future development of the enterprise.This paper selects the case of Guochuang Hi-Tech’s merger and acquisition of Shenzhen Yunfang to analyze the accounting measurement and economic consequences,because the case of cross-industry mergers and acquisitions with huge goodwill impairment is rare and relatively new,so the method used in this analysis is There are mainly literature research method,case analysis method,inductive analysis method and comparative analysis method.The research in this paper has theoretical and practical significance.First,it theoretically complements studies of goodwill measurement and economic consequences.Secondly,from the reality,it puts forward specific suggestions on the recognition of goodwill and subsequent measurement methods.It is of great significance to prevent major shareholders and management from infringing upon the rights and interests of small and medium shareholders,and also provides direction for reducing the explosion of goodwill and promoting the stability of the A-share market.This paper first collects and organizes domestic and foreign research status,summarizes the relevant theoretical basis,and then analyzes the case of Guochuang High-tech’s acquisition Shenzhen Kaixinfang Network Technology,and introduce in detail the two sides of M & A,the motivation of M & A and the process of M & A,and then simulates the initial and subsequent measurement of the goodwill of mergers and acquisitions.Compare the influence of different subsequent measurement methods of goodwill on the financial status of enterprises,and draw corresponding suggestions based on the economic consequences of the above-mentioned merger and acquisition goodwill accounting measurement methods,and finally put forward research conclusions and prospects.The research of this paper has both theoretical and practical significance.Firstly,it plays a supplementary role in the study of goodwill measurement and economic consequences in theory.Secondly,from a realistic point of view,specific suggestions are given on the confirmation and follow-up measurement of goodwill.It is of great significance to prevent major shareholders and management from encroaching on the rights and interests of minority shareholders,and finally provides a new direction for reducing goodwill explosion behavior and promoting the stability of the capital market.