借壳上市的会计处理方法研究

发布时间：2018-05-07 08:00

本文选题：企业合并 + 借壳上市　；参考：《西北大学》2012年硕士论文

【摘要】：壳公司有净壳和非净壳之分,由此对借壳上市交易的会计处理方法分为权益性交易法和反向购买法。借非净壳上市属于企业合并的研究范畴,而借净壳上市由于壳公司不被认定为业务,不构成会计上的企业合并。对交易实质的不同判断体现在会计处理上：反向购买法本质上是一种特殊的购买法,而权益性交易法是权益性交易原则的具体应用,不同于企业合并中的权益结合法。借壳上市由于其外在法律形式和内在经济实质的矛盾,导致该交易在基础理论和实务处理的某些方面不同于传统的企业合并。本文沿着会计和法律上对购买主体的界定错位这一线索,分析了借壳上市中反向购买法和企业合并中购买法的联系和差异,并从控制基础、合并方法、合并理念三个层面出发,对借壳上市的合并理论进行讨论,由此将传统合并理论的研究范畴延伸至借壳上市这一新的领域。同时,我国会计准则采用的是以原则为基础、目标为导向的制订思路,包含的隐性知识多,准则的执行难度大。从我国证券市场近年来大量涌现的案例来看,借壳上市一般伴随着重组各方形式多样的结构设计和流程安排,原则的、抽象的准则难以为具体的、特殊的实务提供指导,因此本文模拟了海润光伏借壳*ST申龙这一案例的会计处理过程,为我国准则的原则规定增添一个实例的注解,有助于会计工作者对处理方法的理解和运用。最后,借壳上市的不同会计处理方法会带来差异巨大的会计后果和经济后果,本文结合海润光伏借壳*ST申龙、开创远洋借壳华立科技的案例,指出权益性交易法与反向购买法比较,能够使企业财务报表呈现较高的净资产收益率,因此企业偏好使用权益性交易法,并建议我国应对“业务”这一关键的判定标准进行细则规定,以防止对权益性交易法的滥用。
[Abstract]:Shell company has a net shell and a non - net shell , so the accounting treatment method is divided into equity transaction method and reverse purchase method .

This paper analyzes the relation and difference between the reverse purchase method and the purchase method in the merger of enterprises along the basis of accounting and law , and discusses the merging theory of the market listing from the three aspects of the control foundation , the merging method and the merging idea , and extends the research scope of the traditional merging theory to the new field of the market listing .

At the same time , our country ' s accounting standards adopt the principle - based , goal - oriented development thinking , including the tacit knowledge , the implementation difficulty of the norm is big . From the case of China ' s stock market in recent years , this paper simulates the accounting treatment process of the case of China ' s securities market * ST Shenlong , and adds an example ' s annotation to the principle of China ' s criterion , which will help the accounting worker understand and apply the processing method .

Finally , the different accounting treatment methods of borrowing and listing will bring huge accounting and economic consequences . In this paper , the author points out that the equity transaction method and the reverse purchasing method can make the financial statements of the enterprise higher net asset returns , so that the enterprise prefers to use the equity trade law , and suggests that China should make detailed rules on the key decision criteria of " business " to prevent abuse of equity transaction law .

【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F233;F832.51;F224

【参考文献】