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商誉有好坏业绩不能靠承诺

来源: 南方日报网络版     时间: 2019年08月25日 21:36:56
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(商)(誉)(有)(好)(坏)(
业)(绩)(不)(能)(靠)(承)(诺)(
证)(券)(时)(报)(记)(者)(余)(胜)(良)(
证)(监)(会)(日)(前)(发)(布)(《会)(计)(监)(管)(风)(险)(提)(示)(第)(8号)(——商)(誉)(减)(值)(》,商)(誉)(再)(一)(次)(惹)(人)(关)(注)(。A股)(商)(誉)(已)(达)(1.45万)(亿)(元)(,这)(些)(商)(誉)(中)(有)(一)(部)(分)(成)(就)(了)(一)(些)(公)(司)(今)(天)(的)(地)(位)(,但)(更)(多)(的)(还)(是)(教)(训)(。不)(切)(实)(际)(的)(并)(购)(,即)(使)(有)(业)(绩)(承)(诺)(,也)(只)(能)(满)(足)(市)(场)(一)(时)(的)(想)(象)(,并)(不)(利)(于)(公)(司)(长)(远)(发)(展)(。
商)(誉)(的)(产)(生)(有)(内)(外)(两)(种)(,对)(外)(并)(购)(是)(主)(要)(来)(源)(,并)(购)(商)(誉)(是)(购)(买)(企)(业)(投)(资)(成)(本)(超)(过)(净)(资)(产)(公)(允)(价)(值)(的)(差)(额)(。比)(如)(说)(一)(家)(上)(市)(公)(司)(要)(收)(购)(一)(家)(公)(司)(,该)(公)(司)(净)(资)(产)(1亿)(元)(,但)(考)(虑)(到)(每)(年)(赚)(5000万)(元)(,所)(以)(估)(值)(8亿)(元)(,那)(在)(上)(市)(公)(司)(的)(报)(表)(上)(就)(会)(出)(现)(商)(誉)(7亿)(元)(。过)(去)(几)(年)(被)(称)(为)(A股)(大)(并)(购)(年)(,A股)(商)(誉)(规)(模)(在)(过)(去)(7年)(间)(增)(长)(了)(10倍)(之)(多)(。统)(计)(显)(示)(,截)(至)(三)(季)(报)(末)(,A股)(上)(市)(公)(司)(商)(誉)(高)(达)(1.45万)(亿)(元)(,多)(数)(就)(是)(这)(样)(产)(生)(的)(。
并)(购)(产)(生)(商)(誉)(是)(正)(常)(现)(象)(,并)(购)(固)(定)(资)(产)(比)(较)(重)(的)(公)(司)(,可)(能)(商)(誉)(会)(比)(较)(少)(,但)(那)(个)(时)(代)(已)(经)(过)(去)(,现)(在)(是)(新)(经)(济)(时)(代)(,人)(员)(、管)(理)(和)(技)(术)(在)(一)(家)(公)(司)(中)(起)(到)(重)(要)(作)(用)(,轻)(资)(产)(公)(司)(的)(评)(估)(方)(式)(,有)(时)(是)(以)(市)(盈)(率)(,有)(时)(用)(户)(增)(长)(数)(据)(甚)(至)(一)(个)(创)(意)(都)(可)(以)(用)(来)(融)(资)(,收)(购)(中)(,商)(誉)(自)(然)(占)(了)(成)(本)(的)(大)(头)(。
这)(些)(年)(上)(市)(公)(司)(估)(值)(比)(较)(高)(,一)(般)(非)(上)(市)(公)(司)(估)(值)(水)(平)(远)(远)(低)(于)(上)(市)(公)(司)(,这)(样)(上)(市)(公)(司)(可)(以)(通)(过)(收)(购)(降)(低)(市)(盈)(率)(,非)(上)(市)(公)(司)(股)(东)(也)(可)(以)(落)(袋)(为)(安)(。有)(一)(些)(明)(星)(公)(司)(通)(过)(不)(断)(并)(购)(带)(来)(盈)(利)(和)(市)(值)(双)(双)(增)(长)(,更)(是)(带)(来)(示)(范)(效)(应)(。
问)(题)(是)(,并)(购)(对)(象)(往)(往)(不)(如)(当)(初)(描)(述)(得)(那)(么)(好)(。被)(收)(购)(者)(往)(往)(会)(有)(一)(个)(快)(速)(增)(长)(的)(业)(绩)(承)(诺)(,这)(种)(增)(速)(即)(使)(是)(业)(绩)(优)(良)(的)(上)(市)(公)(司)(也)(很)(少)(能)(做)(到)(,但)(是)(收)(购)(者)(和)(被)(收)(购)(者)(都)(相)(信)(了)(,双)(方)(达)(成)(了)(默)(契)(,至)(于)(是)(否)(能)(完)(成)(以)(后)(再)(说)(。达)(不)(到)(承)(诺)(就)(有)(可)(能)(带)(来)(商)(誉)(减)(值)(。《风)(险)(提)(示)(》的)(主)(要)(内)(容)(是)(要)(求)(公)(司)(定)(期)(或)(及)(时)(进)(行)(商)(誉)(减)(值)(测)(试)(,并)(重)(点)(关)(注)(特)(定)(减)(值)(迹)(象)(。
商)(誉)(减)(值)(常)(常)(成)(为)(股)(价)(下)(跌)(导)(火)(索)(,快)(速)(并)(购)(且)(商)(誉)(比)(较)(多)(的)(公)(司)(应)(该)(引)(起)(注)(意)(,但)(是)(商)(誉)(并)(不)(总)(是)(坏)(事)(。比)(如)(信)(维)(通)(信)(2012年)(以)(1.98亿)(元)(接)(手)(的)(莱)(尔)(德)((北)(京)()。莱)(尔)(德)((北)(京)()2011年)(亏)(损)(了)(3901.79万)(元)(,媒)(体)(用)(“高)(价)(”来)(形)(容)(这)(次)(收)(购)(,此)(后)(因)(为)(整)(合)(顺)(利)(,收)(购)(对)(象)(爆)(发)(出)(惊)(人)(的)(盈)(利)(能)(力)(,信)(维)(通)(信)(迎)(来)(十)(多)(倍)(上)(涨)(。再)(比)(如)(中)(际)(旭)(创)(通)(过)(收)(购)(苏)(州)(旭)(创)(,进)(入)(光)(模)(块)(光)(器)(件)(市)(场)(领)(域)(,基)(本)(面)(获)(得)(质)(的)(变)(化)(。
谷)(歌)(收)(购)(的)(安)(卓)(和)(YouTube当)(年)(也)(不)(便)(宜)(,但)(是)(这)(些)(年)(的)(增)(长)(已)(证)(明)(当)(初)(收)(购)(非)(常)(划)(算)(。腾)(讯)(在)(海)(外)(收)(购)(了)(不)(少)(游)(戏)(公)(司)(,后)(来)(这)(些)(公)(司)(增)(长)(迅)(速)(,估)(值)(迅)(速)(提)(升)(,带)(来)(真)(金)(白)(银)(,当)(然)(腾)(讯)(在)(国)(内)(的)(收)(购)(带)(来)(良)(好)(回)(报)(的)(就)(更)(多)(了)(。
所)(以)(关)(键)(还)(要)(看)(收)(购)(对)(象)(的)(盈)(利)(能)(力)(,以)(及)(上)(市)(公)(司)(整)(合)(能)(力)(,如)(果)(盈)(利)(给)(力)(,商)(誉)(就)(不)(会)(带)(来)(压)(力)(,还)(会)(添)(光)(加)(彩)(。这)(一)(切)(还)(有)(赖)(于)(上)(市)(公)(司)(收)(购)(的)(时)(候)(眼)(睛)(睁)(大)(一)(点)(,不)(要)(因)(为)(对)(方)(有)(一)(个)(好)(的)(业)(绩)(承)(诺)(,就)(觉)(得)(抓)(住)(了)(对)(方)(把)(柄)(,给)(了)(投)(资)(者)(一)(个)(交)(代)(,可)(以)(推)(脱)(责)(任)(。没)(有)(并)(购)(能)(力)(的)(就)(干)(脆)(踏)(踏)(实)(实)(干)(本)(业)(。
作)(者)(:余)(胜)(良)(返)(回)(搜)(狐)(,查)(看)(更)(多)(
责)(任)(编)(辑)(:
)


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