海澜之家反向购买商誉会计问题研究

发布时间：2018-05-19 01:17

本文选题：反向购买 + 会计处理　；参考：《安徽工业大学》2017年硕士论文

【摘要】：目前,我国企业若采用IPO的方式来直接上市往往存在诸多不利因素,如高门槛、高成本、需要周期长等因素的影响,越来越多的企业会选择通过反向购买的交易形式转型成为上市公司。虽然企业并购重组形式多种多样,但是反向购买作为企业可选择的形式之一,因其存在一定的现实必要性和相对复杂性,正在受到理论界和实务界的广泛关注。而且,由于我国企业正处在借壳上市的高频期,主动利用反向购买这种较为复杂的方式进行重组并购的企业相较过去也越来越多。相对这种现状而言,我国会计准则的制定和适用过程中对企业反向购买问题的研究却较为落后。尤其表现在会计实务中,企业反向购买业务的会计处理方式经常不一致。我国会计准则体系正处在逐步与国际会计准则体系保持相对趋同的大环境中,如何规范会计实务操作过程、提高会计信息依据的权威性和准确性,以及如何处理好企业合并商誉等问题,已成为我国会计理论界和实务界当下亟待解决的难题。随着国内反向购买借壳上市的案例的增多和各方面研究的深入,相信这将有利于我国会计准则体系建设的进一步完善。本文选取海澜之家反向购买凯诺科技为典型案例进行分析解剖,首先是绪论部分,阐述了研究背景及意义,研究内容和方法,以及国内外研究的近况;第二部分是说明依据的理论基础及概念解释,尤其是对“反向购买”定义的内涵与外延加以界定,同时陈述研究其发展的必要性、可行性,介绍我国反向购买的现行会计处理方法;第三、四部分通过对海澜之家反向购买凯诺科技的案例分析,引申出我国反向并购中存在的商誉会计问题,并着重分析对其开展研究的迫切与必要;第五部分为案例研究得出的启示与建议,通过分析得出海澜之家反向购买凯诺科技,其差额确认损益可能存在一定的估量误差,希望本文对该案例的研究心得,能够较好地解决我国企业反向购买中的商誉会计问题,同时能够为中国逐步完善反向购买会计准则体系提出有益的参考意见。
[Abstract]:At present, there are many unfavorable factors such as high threshold, high cost, long period and so on, if enterprises in our country adopt the way of IPO to go public directly, there are many unfavorable factors, such as high threshold, high cost, long period and so on. More and more enterprises will choose to reverse the purchase of the form of trading to become listed companies. Although there are various forms of M & A, reverse purchase, as one of the alternative forms, is being paid more and more attention by the theoretical and practical circles because of its practical necessity and relative complexity. Moreover, because Chinese enterprises are in the high frequency period of backdoor listing, there are more and more enterprises that take the initiative to make use of the more complicated way of reverse buying to carry out reorganization and merger. In contrast to this situation, the research on the reverse purchase of enterprises in the process of establishing and applying accounting standards in our country is relatively backward. Especially in accounting practice, the accounting treatment of reverse purchasing business is often inconsistent. The accounting standard system of our country is in the environment of keeping relative convergence with the international accounting standard system step by step. How to standardize the operating process of accounting practice and improve the authority and accuracy of accounting information basis, And how to deal with the corporate mergence goodwill has become an urgent problem in the field of accounting theory and practice. With the increase of the cases of reverse purchase and backdoor listing in China and the in-depth research in all aspects, it is believed that this will be beneficial to the further improvement of the construction of accounting standards system in China. In this paper, the author chooses Hailanzhijia reverse purchase of Keno Technology as a typical case for analysis and anatomy, first of all, the introduction part, elaborated the research background and significance, research content and methods, as well as domestic and foreign research recent situation; The second part is to explain the theoretical basis and the conceptual explanation, especially to define the connotation and extension of the definition of "reverse purchase", and at the same time to state the necessity and feasibility of studying its development. This paper introduces the current accounting treatment methods of reverse purchase in China. The third and fourth parts generalize the problems of goodwill accounting in reverse mergers and acquisitions by analyzing the case of the reverse purchase of Keno technology by Hailanzhijia. The fifth part is the inspiration and suggestion of the case study. Through the analysis, the author draws the conclusion that Hailan House buys Keno Technology in reverse, and the difference between them may have some estimation error. It is hoped that the study of this case can solve the problem of goodwill accounting in the reverse purchase of Chinese enterprises, and at the same time, it can provide some useful suggestions for China to improve the system of reverse purchase accounting standards.
【学位授予单位】：安徽工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.86

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