对于高校的学生来讲，书写硕士论文是要讲究一定方法的，硕士论文的书写要注意一下整体的格式和排版，要根据学校的要求来进行书写，不同的学校具体的要求是不同的，所以在书写论文之前要做好准备工作，可以多参考一下其他毕业生书写的论文，下面为大家推荐几篇高校硕士论文范例大全，希望对于大家书写硕士论文有帮助。
一、高校硕士论文范例大全1
东方精工高溢价并购普莱德的商誉减值案例分析
摘 要
近年来，高溢价高业绩并购事件剧增，高溢价并购的成因是被并购方做出高业绩承诺，并购方管理层过度自信高估两者的协同效应以及评估机构估值虚高。对于轻资产企业而言，过高的估值会产生高额的溢价，然而被并购方无法兑现业绩承诺，协同效应达不到预期，给并购方的业绩带来消极的影响。同时，高溢价并购导致商誉账面价值迅速上升，实务证明，我国估值技术、商誉初始和后续计量的研究还需进一步完善，A股上市公司商誉账面金额的持续增加和计提巨额减值后给企业带来的负面影响，使得商誉减值问题日渐凸显。于是本文通过分析东方精工高溢价并购普莱德产生高额商誉而后又计提大额商誉减值的案例，揭露实务中并购商誉减值存在的原因和导致的经济后果，并提出相关建议，尝试丰富相关的知识体系与实践借鉴。
东方精工高溢价并购普莱德的商誉减值案例分析
本文首先采用了文献研究法，详细介绍了商誉的定义、商誉初始确认、后续计量、商誉减值原因以及造成的经济后果和风险防范等相关的文献综述和相关的理论基础，为后续的研究探讨奠定基础。首先，从并购后双方的协同效应、高业绩承诺和资产评估三个角度来分析高溢价并购的成因，研究得出传统收益法在高业绩承诺企业估值应用中不足是导致并购价格过高是主要因素，改进的收益法三阶段模型更加适合高业绩承诺企业价值评估。其次，结合会计准则要求，从企业盈利能力、商誉初始确认和计提减值情况三方面来分析商誉减值原因，研究得出大额商誉减值的主要原因是商誉减值计提不规范，以及商誉初始确认无形资产未被充分识别等。再次，从短期市场反应和财务绩效的角度来分析巨额商誉减值的经济后果，得出巨额商誉减值短期内对股价有显着的负面影响，并严重影响了企业的盈利能力和偿债能力的结论。
最后，本文提出以下建议：第一，完善估值技术，高业绩承诺的企业估值选取改进的收益法即三阶段评估模型估值，并提升估值参数选取的客观性，可有效防止企业估值过高。第二，净化商誉，充分剥离无形资产和其他非商誉杂质，让并购商誉价值接近其真实价值。第三，采用减值测试法和摊销法相结合来计量商誉，防范企业管理层操纵利润。
关键词： 溢价并购；商誉；商誉减值；经济后果。
高校硕士论文范例大全
Abstract
In recent years, mergers and acquisitions with high premium and high performance have increased dramatically, which is caused by the acquiee's promise of high performance, the overconfidence of the management of the acquiee and the overestimation of the synergies between them.For asset-light enterprises, excessive valuation will generate a high premium. However, the acquiee fails to fulfill its performance commitment and the synergies fall short of expectations, which will have a negative impact on the acquiee's performance.At the same time, the rapid rise high premium on mergers and acquisitions lead to the carrying value of goodwill, the practice proves that the valuation of the technology in China, goodwill initial and subsequent measurement research still need further perfect, the a-share listed companies of the carrying amount of goodwill continues to grow and make huge impairment after bring negative effects, makes the goodwill problems highlighted increasingly.Therefore, through the analysis of the case of Oriental Seiko's acquisition of Pride at a high premium resulting in high goodwill and then the provision of a large goodwill impairment, this paper reveals the reasons for the impairment of goodwill and the economic consequences in practice, and puts forward relevant Suggestions,trying to enrich the relevant knowledge system and practical reference.
Firstly, this paper adopts the literature research method to introduce the definition of goodwill, initial recognition of goodwill, subsequent measurement,reasons for goodwill impairment, economic consequences and risk prevention and other related literature review and related theoretical basis in detail, laying a foundation for subsequent research and discussion.First of all, from the two sides after the merger synergies, high performance commitment and assets evaluation three angles to analyze the cause of the high premium to mergers and acquisitions, studies the traditional income approach in the application of high performance promise enterprise valuation is insufficient, resulting in high prices is the main factor to merge, three phase model is more suitable for high performance promise enterprise value evaluation.Secondly, combined with the requirements of accounting standards, this paper analyzes the reasons for goodwill impairment from the three aspects of enterprise profitability, initial recognition of goodwill and impairment provision, and concludes that the main reasons for large goodwill impairment are the irregular provision of goodwill impairment, and the intangible assets of initial recognition of goodwill are not fully recognized, etc.Thirdly, from the perspective of short-term market reaction and financial performance, this paper analyzes the economic consequences of the huge goodwill impairment, and draws the conclusion that the huge goodwill
