This article summarizes the goodwill of my country's cultural media industry in recent years and focuses on the impairment of that goodwill. Based on the fact that the size of goodwill of cultural media companies continues to grow, a significant impairment of goodwill will undermine the current performance of listed companies and the subsequent improvement in how goodwill is measured is needed in this article. An acquisition that selects a merger and acquires goodwill with net assets at the end of the period. A company that is at a higher level in the industry and will provide a huge goodwill impairment allowance of 4 billion yuan at a time in 2018, resulting in the loss of profitability of more than 5 billion cultural media companies, case analysis and comparative analysis methods Applies to your business. Reputation formation and subsequent goodwill measurements are comprehensively considered. On the one hand, it analyzes and evaluates the reasons for high goodwill formation, finds factors that influence high goodwill formation, analyzes the impact on goodwill impairment, and proposes corresponding risk prevention measures and proposals for formation. To do. Goodwill. On the other hand, after a large amount of goodwill has occurred, analysis and discovery of problems in the treatment of large amounts of goodwill impairment, and analysis and comparison of the effects of impairment, amortization, and parallel methods of impairment improve existing impairment testing methods and make them more Amortization of corporate financial information for the purpose of exploring rational and effective follow-up measurement methods.