同一控制下企业合并的会计处理方法适用性研究

发布时间：2018-07-05 15:13

本文选题：企业合并 + 同一控制　；参考：《北京交通大学》2016年硕士论文

【摘要】：国际上关于企业合并会计处理方法的选择一直存在争议,最终国际会计准则和大多数国家会计准则都取消使用权益结合法,权益结合法退出了历史舞台。但我国企业合并会计准则规定同一控制下企业合并采用权益结合法,非同一控制下企业合并采用购买法。这引起了我国会计理论界与实务界的争议,争议的焦点就在于权益结合法在我国当前市场环境中的适用性。管理层可能利用权益结合法的特点进行盈余管理,然而我国同一控制下企业合并又具有一定的特征,因此本文先从探索同一控制下企业合并的经济实质出发,然后分析权益结合法存在的盈余管理问题。由于不同方法产生的会计信息会影响投资决策,本文又从会计信息决策有用性的角度分析权益结合法下的会计信息质量。本文采用规范研究加实证检验的方法,从理论上和统计上分析权益结合法在我国市场环境中的适用性。从权益结合法存在的盈余管理问题出发,检验有无同一控制下企业合并行为的企业的盈余管理程度是否存在显著差异以及企业是否存在利用权益结合法的特性进行盈余管理的行为。同时,从会计信息的决策有用性出发,利用变形的Ohlson价格模型检验权益结合法下会计信息的价值相关性以及市场对暂时性盈余结构的反应。最终得出结论：权益结合法符合同一控制下企业合并的经济实质,提供的会计信息是投资者进行投资行为的重要依据,虽然将被合并方期初至合并日的当期净损益计入合并方合并报表带来盈余管理的空间,但不会对会计盈余的价值相关性产生显著影响,市场能够辨别盈余结构。本文的创新点在于,利用理论上和统计上的分析结果从权益结合法存在的盈余管理问题和权益结合法下的会计信息价值相关性两个角度全面分析同一控制下企业合并采用权益结合法进行会计处理的适用性,为该领域的研究提供了新的视角和数据支持。
[Abstract]:There has always been controversy about the choice of accounting methods for enterprise merger. In the end, the international accounting standards and most national accounting standards have abolished the use of equity combination method, and the equity combination method has withdrawn from the historical stage. However, the accounting standards of enterprise merger in our country stipulate that the combination of rights and interests is adopted in the merger under the same control, and the purchasing method is adopted in the merger of the enterprise under the non-same control. This has caused the dispute between the accounting theory and the practice in our country. The focus of the dispute is the applicability of the equity combination method in the current market environment of our country. The management may make use of the characteristics of the equity combination method to carry out earnings management. However, the merger of enterprises under the same control in our country has some characteristics, so this paper starts from the exploration of the economic essence of the merger under the same control. Then it analyzes the problem of earnings management in the method of combination of rights and interests. Because the accounting information produced by different methods will affect the investment decision, this paper analyzes the quality of accounting information under the method of equity combination from the point of view of the usefulness of accounting information decision. This paper uses the method of normative research and empirical test to analyze the applicability of the equity combination method in the market environment of our country theoretically and statistically. Starting from the problem of earnings management in the method of combination of rights and interests, Whether there are significant differences in the degree of earnings management of the enterprises under the same control or not, and whether the enterprises have the behavior of using the characteristics of equity combination to conduct earnings management. At the same time, based on the decision usefulness of accounting information, this paper uses the transformed Ohlson price model to test the value relevance of accounting information and the market response to the temporary earnings structure under the equity combination method. Finally, the conclusion is drawn that the equity combination method accords with the economic essence of enterprise merger under the same control, and the accounting information provided is an important basis for investors to invest. Although the net profits and losses of the combined party from the beginning of the period to the date of consolidation are recorded into the space of earnings management in the consolidated statement of the combined party, it will not have a significant impact on the value correlation of the accounting earnings, and the market can distinguish the earnings structure. The innovation of this paper is that Using the theoretical and statistical analysis results, this paper comprehensively analyzes the problem of earnings management under equity combination method and the correlation of accounting information value under equity combination method. The combination of equity and equity method is adopted in the merger of enterprises under the same control. Applicability of accounting treatment, It provides a new perspective and data support for the research in this field.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F275

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