| 深市“文化传播类”上市公司商誉问题研究 |
| |
| 引用本文： | 张黎焱.深市“文化传播类”上市公司商誉问题研究[J].当代经济管理,2020(3):39-45. |
| |
| 作者姓名： | 张黎焱 |
| |
| 作者单位： | 中国传媒大学 |
| |
| 基金项目： | 中国传媒大学校级科研培育项目《“新三板”扩容背景下传媒产业发展研究:契机、策略与实证分析》(CUC16B05)。 |
| |
| 摘 要： | 以深市“文化传播类”上市公司共32家为样本,对其2017-2018年的财务报告中商誉问题进行了多维分析,结合证监会新规,对文化传播类上市公司商誉问题带来的风险进行了深入解读,在此基础上提出了规范商誉问题的建议,以期对文化传播类上市公司规范商誉会计处理和信息披露提供一些借鉴。
|
| 关 键 词： | 文化传播企业 商誉 风险 分析 |
Study on the Goodwill of Listed Companies of Culture Communication in Shenzhen Stock Exchange |
| |
| Zhang Liyan.Study on the Goodwill of Listed Companies of Culture Communication in Shenzhen Stock Exchange[J].Contemporary Economic Management,2020(3):39-45. |
| |
| Authors: | Zhang Liyan |
| |
| Institution: | (Communication University of China,Beijing 100024,China) |
| |
| Abstract: | Taking 32 listed companies in Shenzhen Stock Exchange as samples,this paper makes a multidimensional analysis of the goodwill issues in their financial reports in 2018.Combining with the new regulations of the China Securities Regulatory Commission,this paper makes a thorough interpretation of the risks brought by the goodwill problems of Listed Companies of cultural communication.On this basis,it puts forward some suggestions on regulating the goodwill to standardize the goodwill accounting procedures and the information disclosure. |
| |
| Keywords: | cultural communication enterprises goodwill risk analysis |
| 本文献已被 CNKI 维普 等数据库收录！ |
