借壳上市的会计问题研究

发布时间：2018-03-28 18:56

本文选题：借壳上市　切入点：会计处理　出处：《中国财政科学研究院》2017年硕士论文

【摘要】：借壳上市的产生存在其必然性。随着资本市场的发展,企业的融资需求也在增加,相比于IPO,借壳上市凭借周期短和成本低的特点,吸引了各行各业的关注,其中不乏一些行业的巨头。当然,借壳上市出现也解救了一些无法翻身的上市公司,由此“炒壳”和投机现象也应运而生。借壳上市一方面促进了资本市场的发展,另一方面也确实影响了资本市场的生态。近年来,借壳上市的会计问题更是争议不断,采用不同的会计处理方法会对财务报告产生不同的影响,而我国的借壳上市会计规范还尚未完善,对于会计处理方法的选择更多的不是依据准则,而是企业自主决定的。2006年2月,财政部发布了《企业会计准则》及其讲解,这也为并购重组的会计实务操作提供了依据。随着借壳热的出现,财政部又先后颁布了《企业会计准则讲解2008》和17号文,这使得借壳上市完全浮出水面。距我国发布企业合并会计准则,现已有10多年的时间,在这段时间里,中国的资本市场迅速发展,权益结合法和权益性交易也出现了被滥用的趋势。到目前为止,借壳上市的会计问题依旧存在,本文从梳理借壳上市相关的概念和会计理论着手,对借壳上市会计的应用现状进行了统计分析,再对借壳上市的会计问题进行剖析,最后本文针对借壳上市会计存在的问题提出了自己的建议。其中,对于借壳上市相关概念的讨论包括借壳上市的定义、易混淆的借壳上市、整体上市与买壳上市的区别、借壳上市和企业合并的关系,还包括业务、权益性交易原则等会计相关概念。针对借壳上市会计存在的问题,本文提出了以下几个建议:第一,坚持实质重于形式的原则,细化是否构成“业务”的判断标准;第二,建立起权益性交易原则的框架体系,完善不构成“业务”的会计处理方法;第三,对反向购买法下商誉的确认或损益的摊销进行分类处理;第四,减小不同会计处理方法间的不平衡性;第五,加强壳资源的价值化研究。唯有从这几个方面着手,才能逐步解决借壳上市中存在的会计问题。
[Abstract]:The emergence of backdoor listing has its inevitability. With the development of capital market, the financing demand of enterprises is also increasing. Compared with IPO, backdoor listing has attracted the attention of various industries by virtue of the characteristics of short cycle and low cost. Of course, the emergence of backdoor listing has also saved some listed companies that cannot turn their backs. Thus, "shell speculation" and speculation have also emerged. On the one hand, backdoor listing has promoted the development of the capital market. On the other hand, it does affect the ecology of the capital market. In recent years, the accounting problems of backdoor listing have been more and more controversial, and different accounting methods will have different effects on financial reports. However, the accounting standard of backdoor listing in our country is not perfect, and the choice of accounting treatment method is not based on the standard, but is decided by the enterprises themselves. In February 2006, the Ministry of Finance issued the Accounting Standards for Enterprises and its explanation. This also provides the basis for the accounting practice of mergers and acquisitions and reorganization. With the emergence of the shell lending fever, the Ministry of Finance has successively promulgated articles 2008 and 17 explaining the Accounting Standards for Enterprises. It has been more than 10 years since China issued the accounting standards for the merger of enterprises. During this period, China's capital market has developed rapidly. So far, the accounting problems of backdoor listing still exist. This paper begins with the related concepts and accounting theories of backdoor listing. This paper makes a statistical analysis on the current situation of the application of backdoor listing accounting, and then analyzes the accounting problems of backdoor listing. Finally, this paper puts forward some suggestions for the problems existing in the backdoor listing accounting. The discussion on the related concepts of backdoor listing includes the definition of backdoor listing, confusing backdoor listing, the difference between holistic listing and backdoor listing, the relationship between backdoor listing and merger, and business. Aiming at the problems existing in backdoor listing accounting, this paper puts forward the following suggestions: first, adhere to the principle that substance is more important than form, and refine the judgment standard whether constitutes "business"; second, Set up the frame system of the principle of equity transaction, perfect the accounting treatment method which does not constitute "business"; third, classify the recognition of goodwill or amortization of profit and loss under reverse purchase method; fourth, To reduce the imbalance between different accounting treatment methods; fifthly, to strengthen the research on the value of shell resources. Only from these aspects can we gradually solve the accounting problems existing in the backdoor listing.
【学位授予单位】：中国财政科学研究院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F832.51

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