JC M&A Foresee Goodwill Impairment Risk Assessment And Response Research

With the introduction of the "Internet+" guidance in 2015,the cross-border M&A transformation of traditional enterprises has entered a new era.Many listed companies operating traditional businesses take their own advantages and status quo as a foothold,break through the conventions of mergers and acquisitions in the same industry,and use mergers and acquisitions to extend and integrate emerging businesses with high potential.However,the aggressive development of mergers and acquisitions has caused frequent problems of high goodwill impairment,and the negative impact of goodwill impairment still exists today.Summarizing experience and lessons based on case analysis,hoping that enterprises can prevent goodwill explosion and reduce the risk of goodwill impairment in the transformation and upgrading of extensional mergers and acquisitions is the main purpose of this study.Based on the literature and theoretical research,this paper studies the goodwill impairment risk of Foresee Technology acquired by JC.First of all,a brief introduction to JC and Foresee Technology was given,and the formation process of goodwill and goodwill impairment was described in detail.s reason.Secondly,this paper identifies the goodwill impairment risk from the business environment,governance,operation and financial levels,builds an evaluation system,and uses the AHP and fuzzy comprehensive evaluation methods to evaluate the goodwill impairment risk.The evaluation results show that the goodwill impairment risk of JC is "average",but it is close to the "strong" category,so it should be taken seriously.Further analysis found that the goodwill impairment risk of JC mainly refers to the risks of valuation,payment,market and sales,internal control and competition.Then,this paper puts forward corresponding countermeasures in terms of mergers and acquisitions,operation management,internal control,product and market sales,etc.in view of the above analysis:optimize mergers and acquisitions plans from the perspectives of selecting mergers and acquisitions objects and methods,evaluating target companies,etc.,reducing the premium space and reducing corporate funds at the same time.pressure;strengthen operation management and performance supervision,optimize capital structure and production and operation to enhance the ability to defend against financial and other risks,improve the quality of goodwill impairment information disclosure,and strengthen the synergy effect of mergers and acquisitions;improve the technological content and differentiation of products,expand sales channels and maintain market competitiveness;improve the internal control and balance mechanism,strengthen the supervision of management;fully grasp the economic development and industry policy situation to help the development of enterprises.Finally,this paper summarizes the content and shortcomings of the full text,and forecasts the future development trend of extensional M&A in the new fiscal and taxation service industry.