Research On The Setting Of Gamblingagreement Based On The Risk Of Goodwill Impairment

After entering the 21 st century,China’s market economy system is gradually in line with the international standards,and the market of Chinese enterprises’ M & A is also on the train of the times.As one of the important means of enterprise financing,M & A is a very important part of promoting the development of China’s market economy.Therefore,more and more enterprises obtain development funds by means of M & A,or through M & A enterprises to achieve enterprises to open up more markets in new industries and new fields,so as to obtain more long-term development space.With the development of M & A market,the total amount of goodwill is increasing and the completion rate of gambling agreement is decreasing.It has been proved that there are risks in M & A under the prosperous situation of M & A market in China.As two hot topics in the M & A market,goodwill and counter gambling agreement are bound to become the focus of future M & a market research.Enterprises involved in the M & A market need to know more about the risk of goodwill impairment and the use mechanism of gambling agreements,so as to make better use of its advantages and pay attention to its risks.The research direction of this paper is to combine the two hot issues of M & A market,which are the establishment of gambling agreement and the risk of goodwill impairment,to analyze the problems existing in the signing of gambling agreement by Chinese enterprises,and how to optimize the setting of gambling agreement to achieve the purpose of using gambling agreement to prevent goodwill impairment risk.This paper combines the relevant literature and specific cases for related research.Firstly,this paper combs the literature and theory about goodwill,goodwill impairment and gambling agreement.Based on the theory of goodwill and gambling agreement,this paper analyzes the feasibility of preventing the risk of goodwill impairment by using the theory,so as to have a clear understanding of the theoretical basis needed in this paper.Then,in order to conform to the theme of this study,this paper selects Huayi Brothers’ case of merger and acquisition of Dongyang Meila for analysis.This case is a case in which the gambling agreement fails to prevent the impairment of goodwill.On this basis,the paper analyzes the causes of the risk of goodwill impairment in this merger and acquisition case.Combined with the previous theoretical analysis,it analyzes the problems in the setting of performance commitment and the setting of performance compensation amount in the gambling agreement signed by Huayi Brothers and Dongyang Meila shareholders Problems,from the performance commitment setting of the gambling agreement,performance commitment compensation amount setting and other aspects of the reasonable setting of the gambling agreement put forward relevant suggestions.