Abstract: With increasing merging activities of Chinese enterprises,the percentage of goodwill caused by pre-mium merging in the net assets of enterprises rises.For now,the subsequent measurement methods for consolidated goodwill in China is to assign goodwill to relevant asset groups.Impairment test is carried out annually at least.The method can flexibly reflect the asset quality,but the subjectivity and randomness are both severe.The analysis of the goodwill of 6 gold mining enterprises in the market revealed the advantages and disadvantages of the present goodwill impairment test method in the gold industry,aiming to explore the viability of the subsequent measurement pattern combining goodwill system amortization method and impairment test method.