本文从企业价值估值模型与商誉减值测试在对象、范围、测算参数选取等方面的差异角度出发,分析和梳理了商誉减值测试中容易出现的误区,为注册会计师在审计业务中执行商誉减值测试程序提供参考。 This article analyzes and combs the misunderstandings which are easy to appear in the impairment test of goodwill from the perspectives of difference between the enterprise value valuation model and the goodwill impairment test in terms of object, scope and selection of measurement parameters, Implementation of goodwill impairment test procedures for reference.