我国企业合并商誉会计计量研究
发布时间：2018-12-20 05:48
【摘要】：本世纪以来,我国经济高速发展,资本市场日益活跃,企业利用资本市场通过并购方式扩大规模加速发展,尤其近年文化传媒行业的并购成为并购市场的一大亮点,商誉占收购价格的比例越来越大,商誉会计计量日益成为会计信息使用者密切关注的问题。然而,由于我国商誉会计研究起步较晚,准则规范尚不完善,导致商誉会计计量在实务中极为混乱。本文笔者基于进一步完善准则、规范实务计量的目的,对这一问题进行探讨。 文中笔者通过梳理和借鉴一些学者对并购商誉产生的原因和商誉计量等课题的研究成果,结合我国准则规定,系统介绍和分析了现行会计准则下控股合并、吸收合并和新设合并下商誉的计量方法和存在的问题,并通过上市公司的经典并购案例对高商誉产生的原因和计量问题进行了分析,以实证研究方式研究了我国上市公司尤其是文化传媒行业公司并购商誉的计量问题。 经过笔者研究发现：由于我国现行会计准则对并购商誉的计量没有明确具体的细则规定,导致上市公司和管理层从自身利益出发对并购商誉的计量进行人为操纵。具体的表现形式为：人为的对购买日进行控制和选择,选择有利的日期作为企业合并的购买日；对合并成本的确认进行选择,如选择更低的合并成本以减少合并商誉的金额；对或有对价的确认与否进行选择,尽量不确认、尽量少调整或到期一次性确认或有对价的现象极为普遍。针对这些现象,笔者提出了自己的观点和完善措施,希望对规范商誉计量起到积极的作用。
[Abstract]:Since this century, with the rapid development of our economy, the capital market has become increasingly active. Enterprises use the capital market to expand their scale and accelerate their development, especially in recent years, the M & A in the cultural media industry has become a bright spot in the M & A market. Goodwill accounts for more and more proportion of purchase price. Accounting measurement of goodwill has become a problem that accounting information users pay close attention to. However, due to the late start of goodwill accounting in our country and the imperfect standards, the measurement of goodwill accounting is in great confusion in practice. Based on the purpose of perfecting the criterion and standardizing the practical measurement, the author probes into this problem. By combing and drawing lessons from some scholars' research results on the causes of goodwill and goodwill measurement of M & A, and combining with the regulations of China's standards, the author systematically introduces and analyzes the holding and merging under the current accounting standards. The measurement methods and problems of goodwill under merger and new merger are absorbed, and the causes and measurement problems of high goodwill are analyzed through classic M & A cases of listed companies. This paper studies the measurement of M & A goodwill of listed companies in China, especially in the cultural media industry. Through the author's research, it is found that the current accounting standards of our country do not have clear and specific rules on the measurement of goodwill of M & A, which leads to the artificial manipulation of the measurement of goodwill of M & A by listed companies and management authorities in view of their own interests. The specific forms are as follows: artificially controlling and selecting the purchase date, choosing the favorable date as the purchase date of the merger, choosing the confirmation of the merger cost, for example, choosing the lower merger cost to reduce the amount of the combined goodwill; It is very common to choose whether the contingent consideration is confirmed or not, not to confirm as much as possible, and to minimize the adjustment or expiration of one-time confirmation or consideration. In view of these phenomena, the author puts forward his own viewpoint and perfect measures, hoping to play a positive role in standardizing goodwill measurement.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F275
本文编号：2387521
[Abstract]:Since this century, with the rapid development of our economy, the capital market has become increasingly active. Enterprises use the capital market to expand their scale and accelerate their development, especially in recent years, the M & A in the cultural media industry has become a bright spot in the M & A market. Goodwill accounts for more and more proportion of purchase price. Accounting measurement of goodwill has become a problem that accounting information users pay close attention to. However, due to the late start of goodwill accounting in our country and the imperfect standards, the measurement of goodwill accounting is in great confusion in practice. Based on the purpose of perfecting the criterion and standardizing the practical measurement, the author probes into this problem. By combing and drawing lessons from some scholars' research results on the causes of goodwill and goodwill measurement of M & A, and combining with the regulations of China's standards, the author systematically introduces and analyzes the holding and merging under the current accounting standards. The measurement methods and problems of goodwill under merger and new merger are absorbed, and the causes and measurement problems of high goodwill are analyzed through classic M & A cases of listed companies. This paper studies the measurement of M & A goodwill of listed companies in China, especially in the cultural media industry. Through the author's research, it is found that the current accounting standards of our country do not have clear and specific rules on the measurement of goodwill of M & A, which leads to the artificial manipulation of the measurement of goodwill of M & A by listed companies and management authorities in view of their own interests. The specific forms are as follows: artificially controlling and selecting the purchase date, choosing the favorable date as the purchase date of the merger, choosing the confirmation of the merger cost, for example, choosing the lower merger cost to reduce the amount of the combined goodwill; It is very common to choose whether the contingent consideration is confirmed or not, not to confirm as much as possible, and to minimize the adjustment or expiration of one-time confirmation or consideration. In view of these phenomena, the author puts forward his own viewpoint and perfect measures, hoping to play a positive role in standardizing goodwill measurement.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F275
【参考文献】
相关期刊论文 前4条
1 邵红霞;方军雄;;我国上市公司无形资产价值相关性研究——基于无形资产明细分类信息的再检验[J];会计研究;2006年12期
2 王思维;程小可;;负商誉的价值相关性研究——基于新企业会计准则的实证研究[J];会计与经济研究;2012年02期
3 许江川;英、美商誉会计准则简介[J];上海会计;2001年02期
4 庞东升;;轻资产运营模式及操作策略分析[J];统计与咨询;2008年04期
，本文编号：2387521
本文链接：https://www.wllwen.com/jingjilunwen/jiliangjingjilunwen/2387521.html
