[摘要]上市公司的并购重组是为了给企业带来新的活力，焕发新的生机。但是，在企业并购重组中产生的企业价值评估测试与合并商誉价值的问题会对其并购重组的价格产生影响，更是并购业务的基础。企业价值的估测是重中之重，是判定并购定价的依据，更是上市公司重大资产重组的核心环节。本文通过中国石化并购重组的具体案例来研究分析价值评估的相关理论及合并商誉的会计处理方法，并从中得出结论。

[关键词]上市公司 并购重组 企业价值评估 合并商誉

[Abstract]The purpose of mergers and acquisitions of listed companies is to bring new energy and vitality to the enterprise. However, in the process of mergers and acquisitions of the enterprise, the problems about the value assessment and combination goodwill will have an impact on the price of the mergers and acquisitions, and it is also the basis of mergers and acquisitions. The estimation of enterprise value is the most important among all the importance. It is not only the basis for determining the pricing of mergers and acquisitions, but also the core of the major asset restructuring of listed companies. This article studies the relevant theory of the value assessment and the accounting treatment of combination goodwill through the specific case of the mergers and acquisitions of Sinopec, and draws the conclusion.

[Key words]Listed Companies, Mergers and Acquisitions, Enterprise Value Assessment, Combination Goodwill