公司并购中业绩承诺补偿的会计处理问题研究

发布时间：2018-01-11 22:35

本文关键词：公司并购中业绩承诺补偿的会计处理问题研究　出处：《上海国家会计学院》2017年硕士论文　论文类型：学位论文

【摘要】：并购作为最大化企业价值和创造持续竞争力的有效手段,受到越来越多企业的青睐,并购方案的设计也越来越多样化。业绩承诺补偿既可以弥补交易双方存在的信息不对称,削弱信息不对称导致的负面效应,又可以有效的促进业绩承诺方管理层积极提高标的企业的业绩。上市公司签订业绩承诺补偿协议的数量和金额逐年增加。与此同时,近几年的业绩承诺未完成率出现了明显的上升,2010年至2015年未完成的业绩承诺补偿分别有0、1、14、33、42和107项。并购时的业绩承诺补偿是否要确认,业绩不达标触发的业绩补偿在会计上该如何处理,不同原因导致的业绩补偿处理方法是否一致,目前的会计准则并无明确规定。上市公司对业绩补偿的会计处理各不相同,在公开信息中的披露也存在很多问题,研究出针对这些会计处理难题的解决方法迫在眉睫,故本文对业绩承诺补偿这一课题进行了深入的研究。首先,本文开篇描述了业绩不达标事件频发导致的业绩承诺补偿的会计处理问题,由此引出本文的研究背景和意义,在对国内外文献梳理和回顾同时,明确当前的会计处理中存在的问题,同时介绍了本文采用的研究方法和文章框架,并指出本文存在的不足和创新之处。其次,对业绩承诺补偿的发展历程和实施情况进行了充分的介绍,在了解业绩承诺补偿定义和构成要件的前提下探究上市公司采用业绩承诺补偿的动因。之后,分别论述了国内外会计准则对业绩承诺补偿会计处理的规定,详细分析了在我国会计准则的规定下业绩承诺补偿的初始确认、后续计量、信息披露。最后,对当前市场中业绩承诺补偿会计处理的现状进行阐述,选出代表性案例高新兴收购重庆讯美,介绍其案例背景、业绩承诺补偿方案以及触发补偿义务后收到补偿款的会计处理,分析其会计处理的合理性。对比分析或有资产和或有对价认定下会计处理上的差异,以及两种处理方法的动机、对财务报表和市场参与者的影响,并且对案例进行了评述。在文末对全文进行了总结,提出对会计政策制定的建议和对监管机构的建议。
[Abstract]:M & A, as an effective means to maximize the value of enterprises and create sustainable competitiveness, is favored by more and more enterprises. Performance commitment compensation can not only make up for the information asymmetry between the two sides of the transaction, but also weaken the negative effect caused by the information asymmetry. It can also effectively promote the performance commitment party management to actively improve the performance of the underlying enterprises. The number and amount of performance commitment compensation agreements signed by listed companies are increasing year by year. There has been a marked increase in the unfulfilled rate of performance commitments in recent years, with compensation for outstanding performance commitments from 2010 to 2015 being 0 / 1 / 14 / 33, respectively. 42 and 107. Whether the performance commitment compensation at the time of acquisition is to be confirmed, how performance compensation triggered by performance substandard is to be treated in accounting, and whether the treatment of performance compensation for different reasons is consistent. The current accounting standards are not clearly stipulated. The accounting treatment of performance compensation of listed companies is different, and there are many problems in the disclosure of public information. It is urgent to study the solutions to these accounting problems, so this paper makes an in-depth study on performance commitment compensation. First of all. At the beginning of this paper, it describes the accounting treatment of performance commitment compensation caused by frequent incidents of performance substandard, which leads to the research background and significance of this paper, while combing and reviewing the literature at home and abroad. Make clear the existing problems in the current accounting treatment, at the same time introduce the research methods and the framework of this article, and point out the shortcomings and innovations of this paper. Secondly. The development course and implementation of performance commitment compensation are fully introduced, and the motivation of performance commitment compensation in listed companies is explored on the premise of understanding the definition and constitutive elements of performance commitment compensation. This paper discusses the accounting rules of performance commitment compensation in domestic and foreign accounting standards respectively, and analyzes in detail the initial recognition, follow-up measurement, information disclosure of performance commitment compensation under the provisions of our country's accounting standards. This paper expounds the current situation of accounting treatment of performance commitment compensation in the current market, selects the representative case of Gao Xinxing to buy Chongqing Xinmei, and introduces its case background. The performance commitment compensation scheme and the accounting treatment of receiving the compensation after triggering the compensation obligation, and analyzing the reasonableness of the accounting treatment. The differences in accounting treatment under the contingent assets and contingent consideration are compared and analyzed. As well as the motivation of the two methods, the impact of financial statements and market participants, and the case is reviewed. At the end of this paper, the full text is summarized. Make recommendations on accounting policy formulation and regulators.
【学位授予单位】：上海国家会计学院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.6;F406.7;F271

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