基于投资者视角下的企业合并会计处理方法的经济后果研究

发布时间：2018-03-29 14:01

本文选题：购买法　切入点：权益结合法　出处：《西南石油大学》2016年硕士论文

【摘要】：企业合并是资本集中到市场集中的表现,其在资本市场资源配置中发挥着重要的作用。企业合并也是企业扩大生产经营规模和市场规模,增加竞争优势的重要途径。有效的合并会计处理方法能提供高质量的会计信息,能够有效引导利益相关者的决策行为,促进资本市场的有效运转。企业合并会计处理方法的使用作为一个世界性的难题,其本身也是随着世界各国和地区的经济市场环境及其发展变化而逐步发展的。在国际上已经禁止使用权益结合法而统一采用购买法来进行合并事项会计处理的大背景下,我国《企业会计准则第20号一企业合并》(CAS20)规定,权益结合法适用于同一控制下的企业合并事项的会计处理,而购买法适用于非同一控制下的企业合并事项的会计处理。两种会计处理方法在会计核算上具有本质的差异。会计处理方法的差异必然导致会计报告信息具有一定的差异,不同的会计信息具有不同的会计后果及表现,从而对利益相关者的价值判断和决策具有不同的影响,产生相应的经济后果。本文主要基于投资者视角以会计信息价值相关性为切入点来对企业合并不同会计处理方法所产生的经济后果进行了研究。本文全面梳理了国内外相关文献,围绕着权益结合法是否存在合理的基础以及不同合并处理方法带来的经济后果是否具有显著差异两个方面进行回顾、分类和总结,指出已有研究的特点和不足。从企业合并和经济后果两个方面对文章的相关理论进行了分析。针对购买法和权益结合法在我国的具体应用,本文主要从二者应用所产生的会计后果和现实应用中存在的问题两个方面进行了对比分析。在实证研究部分,笔者选取了沪深证券交易所中2013-2014年度发生企业合并的企业为分析样本,运用SPSS20.0统计软件进行多元线性回归。基于投资者视角以会计信息价值相关性为切入点研究不同企业合并会计处理方法下产生的经济后果。实证研究结果表明：不同的企业合并会计处理方法具有不同的经济后果,购买法比权益结合法表现出更高的价值相关性,购买法下提供的会计信息更有利于投资者作出正确的决策。笔者针对我国企业合并会计处理方法应用中存在的问题提出有效建议。在文章最后也指出了本文研究的不足之处和未来研究的思路。笔者也相信：随着我国资本市场的发展,我国企业合并准则将会适时取消权益结合法,统一采用购买法来进行合并业务的会计处理,达到与国际财务报告准则的一致。
[Abstract]:Enterprise merger is the manifestation of capital concentration to market concentration, which plays an important role in the allocation of capital market resources. Effective combined accounting method can provide high quality accounting information, and can effectively guide the decision-making behavior of stakeholders. To promote the efficient operation of capital markets. The use of accounting methods for corporate consolidation is a worldwide challenge. It itself is also gradually developing with the economic market environment and its development and changes in various countries and regions of the world. Under the background of the international prohibition of the use of the law of combination of rights and interests and the unified adoption of the method of purchase for accounting treatment of consolidated items, The Accounting Standard for Enterprises No. 20 (No. 20) stipulates that the law of combination of rights and interests shall be applicable to the accounting treatment of the matter of enterprise merger under the same control. However, the purchase method is suitable for the accounting treatment of the enterprise merger under the same control. There are essential differences in accounting between the two accounting methods. The difference of accounting treatment methods will inevitably lead to the difference of accounting report information. Different accounting information has different accounting consequences and performance, which has different influence on the value judgment and decision of stakeholders. This paper mainly studies the economic consequences of different accounting methods of enterprise merger from the angle of view of investors, taking the correlation of accounting information value as the starting point. Relevant literature at home and abroad, Reviewing, classifying and summarizing whether there is a reasonable basis for the combination of rights and interests and whether there are significant differences in the economic consequences of different merger and treatment methods, This paper points out the characteristics and shortcomings of the existing research, analyzes the relevant theories of the article from the aspects of enterprise merger and economic consequences, and aims at the concrete application of the purchase method and the equity combination method in our country. This paper makes a comparative analysis of the accounting consequences of the two applications and the problems existing in the practical application. The author selects the enterprises in the Shanghai and Shenzhen Stock Exchange in 2013-2014 as the analysis sample. Using the SPSS20.0 statistical software to carry out multivariate linear regression. Based on the investor's perspective, the economic consequences of different enterprises' combined accounting methods are studied based on the correlation of accounting information value. The empirical results show that: no. The accounting treatment of the same enterprise merger has different economic consequences, The purchase method has higher value relevance than the equity combination method. The accounting information provided under the purchase method is more helpful for the investors to make the correct decision. The author puts forward some effective suggestions on the problems existing in the application of the accounting treatment method for the merger of enterprises in China. At the end of the article, the author also points out the research in this paper. The author also believes that with the development of China's capital market, Our country enterprise merger standard will cancel the rights and interests union method at the right time, adopt the purchase method to carry on the accounting treatment of the amalgamation business, reach the consistency with the international financial report standard.
【学位授予单位】：西南石油大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F275

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