VIE模式下合并会计问题研究

发布时间：2018-06-17 06:03

本文选题：VIE + 可变利益实体　；参考：《华北电力大学》2017年硕士论文

【摘要】：近年来,我国的实体经济不断下滑,不管是线下培训教育,还是商品买卖产业等都不断向互联网行业靠拢,衍生出一系列的线上教育、电商、竞技游戏产业,互联网行业发展势头则是愈来愈猛。目前的互联网行业发展主要依赖于VIE模式进行发展,而我国会计准则对于VIE模式这一部分则一直存在着空缺。为了填补我国会计准则空缺,向国际会计准则趋同,应积极应对,完善我国会计准则。虽然截至目前为止的十余年来,VIE模式都是在我国法律盲区游走,但是这十几年来它都不被禁止的原因,在于它对互联网行业发展所作出的不可磨灭的贡献。可以说,我国绝大部分的互联网企业都是通过VIE模式实现了巨额融资,并在海外成功上市。那么,为何VIE模式一直饱受争议,这在于其模式的特殊性,即它不通过持有股权的方式达到对子公司的控制,而只是通过相互签订一系列的协议条款的方式来实现控制目的。对于该种控制,其控制力度和控制效果,以及相关信息披露等,一直是业内专业人士的争论焦点。鉴于VIE模式对我国互联网行业发展的贡献,这些问题必须得到及时、妥善的解决,否则必然会阻碍我国互联网行业的进一步发展、壮大,进而就必然会制约着我国的经济发展。因此,本文认为研究并解决VIE模式的相关会计问题有一定的理论和现实意义。鉴于VIE模式的特殊性,以及对国际会计准则和美国公认会计准则的对比分析,本文主要从五个方面着手研究。首先是关于“控制”的认定问题,不拘泥于传统的股权控制,而是拓展到实质性控制,并引进美国公认会计准则的“主要受益人原则”,对控制的认定进行更为全面的诠释。其次,对于我国现有会计准则中合并问题的划分,探讨VIE模式下企业合并是应划入同一控制下的企业合并还是非同一控制下的企业合并;在合并过程中是采用权益法还是成本法进行会计处理。进而,针对VIE模式下企业合并的特殊性和复杂性,揭露在报表中披露哪些内容才能更加有力的保障报表使用者的利益。最后,由于VIE模式通常会涉及到跨国投资的问题,那么在VIE模式下如何判定受益所有人也是本文的研究重点。
[Abstract]:In recent years, the real economy of our country has been declining, whether it is offline training education, or commodity trading industry, etc., all of them are constantly moving closer to the Internet industry, resulting in a series of online education, e-commerce, competitive game industry, etc. The development momentum of Internet industry is more and more fierce. At present, the development of the Internet industry mainly depends on the vie mode to develop, but there is always a vacancy in the part of the accounting standards of our country for the vie model. In order to fill the gap of our accounting standards and converge to international accounting standards, we should actively deal with and perfect our accounting standards. Although the pattern of vie has been wandering in the legal blind area of our country for more than ten years so far, the reason why it has not been prohibited in the past ten years is its indelible contribution to the development of the Internet industry. It can be said that the vast majority of Internet enterprises in China have realized huge amounts of financing through vie mode and have successfully listed overseas. So, why vie mode has been controversial, this is the particularity of its model, that is, it does not control the subsidiary by holding equity, but only by signing a series of agreements with each other to achieve the purpose of control. For this kind of control, its control strength and control effect, as well as related information disclosure, has been the focus of debate among industry professionals. In view of the contribution of vie mode to the development of China's Internet industry, these problems must be solved promptly and properly, otherwise, the further development and expansion of China's Internet industry will inevitably be hindered, and then the economic development of our country will inevitably be restricted. Therefore, this paper thinks that it has certain theoretical and practical significance to study and solve the related accounting problems of vie mode. In view of the particularity of vie model and the comparative analysis of international accounting standards and American generally accepted accounting standards, this paper mainly studies from five aspects. The first one is about the identification of "control", which is not confined to the traditional equity control, but extends to substantive control, and introduces the "main beneficiary principle" of American generally accepted accounting standards, and makes a more comprehensive interpretation of the identification of control. Secondly, for the division of the merger problem in the current accounting standards of our country, this paper discusses whether the enterprise merger should be classified under the same control or not under the same control under vie mode. In the course of the merger, should the equity method or the cost method be used for accounting treatment. Furthermore, in view of the particularity and complexity of enterprise merger under vie mode, it reveals what contents can be disclosed in the report form to protect the interests of the report users more effectively. Finally, because the vie model usually involves the problem of transnational investment, how to determine the beneficial owner in vie mode is also the focus of this paper.
【学位授予单位】：华北电力大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F49

【参考文献】