Study On The Improvement Of Measurement Method Of Consolidated Goodwill From The Perspective Of Synergistic Effect

With the further adjustment of the global economic map,our economy has embarked on the track of steady development,and the capital market has matured and perfected accordingly.In this context,many enterprises take M&A as an important channel for their own development.Through enterprise merger and acquisition,enterprises can obtain the superior resources of the acquired party,and at the same time,they can organically integrate their own resources with those of the acquired party,give play to the synergistic effect,and realize the in-depth development of their own fields or reduce the threshold of cross-industry development.However,the number of listed companies of merger and acquisition in our country is increasing gradually,the problems in the process of which is gradually increasing.The issue of the merged goodwill has aroused extensive attention of many scholars,especially the unreasonable measurement of goodwill leads to huge bubble and impairment risk.At present,the academic circle has made a series of discussions on the definition and nature of goodwill,including whether the initial measurement of goodwill can reflect the true value of goodwill,and whether the subsequent measurement methods related to it are reasonable.Based on the thinking of these problems,this paper carries on the relevant theoretical analysis and case studyBased on theories related to the nature of goodwill,this paper tries to answer the question "What is the essence of goodwill" and explain the concept.At the same time,the theory of the decomposition of merger goodwill and the synergistic effect of merger is discussed in detail,which provides some theoretical support for the following research work.In terms of case selection,this paper takes the horizontal acquisition of high-tech enterprises as the case study,takes the evaluation of goodwill as the entry point,builds an evaluation model,and carries out preliminary recognition and measurement of goodwill.In the follow-up measurement part,the financial index analysis method is used to analyze the realization of the synergy effect of the enterprise merger,so as to analyze whether the impairment of goodwill occurs.In the selection of evaluation methods,the real option method,which is more suitable for high-tech companies,is adopted,and the fuzzy mathematics method is used to interval certain fixed parameters,so as to reduce the subjective factors caused by rigid data as far as possible.Finally,the entropy method is used to assign weight,so as to modify the evaluation results.Through theoretical review and application of M&A cases,this paper puts forward an effective evaluation scheme to improve the accounting treatment of goodwill,which provides ideas for reducing goodwill bubbles and reducing the impairment risk of M&A goodwill,enriching relevant theoretical studies and having certain theoretical significance.In the practice of merger and acquisition,it provides a new scheme for enterprises to evaluate goodwill more rigorously,which has certain practical significance.