我国企业反向购买合并的会计处理研究

发布时间：2017-12-31 21:01

本文关键词：我国企业反向购买合并的会计处理研究　出处：《吉林财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着我国证券市场的发展，上市公司中陆续分化出一批业绩不佳、难以为继的企业，这些企业因仍保有上市资格。与一般企业相比，上市公司最大的优势是能在证券市场上的持续融资功能，以此促进公司规模的快速增长。因此，上市公司的上市资格已成为一种“稀有资源”，而因处于严重亏损、生产经营难以为继的被ST（特殊处理）的上市公司则被称为“壳公司”。由于这些上市公司机制转换不彻底，不善于经营管理，其业绩表现不尽如人意，丧失了在证券市场的融资能力，要充分利用上市公司的这个“壳”资源，就必须对其进行资产重组。反向购买是“借壳上市”的一种常见手段，也是改善上市公司盈利能力、充分地利用上市公司资源的一种资产重组形式。在我国IPO直接上市具有门槛较高、成本高昂、周期长等不利因素,让具有较强竞争能力和盈利能力，但融资渠道单一众多优质创新企业的上市愿望有了重重阻碍、变得难以实现。于是，越来越多的企业已经或希望转型成为上市公司，登上证券市场的舞台，而很多都是通过反向购买的交易形式完成的。近年来,我国企业在实务中通过反向购买实现间接上市的企业大有稳步上升的态势。实现间接上市的企业在上市融资中拓宽了融资渠道，与此同时也考验着会计界在专业知识领域对反向购买合并的会计问题的处理有着怎样更深一步的思考。现如今体现出的企业合并财务信息不具可比性、信息失真的问题，是由于我国在会计政策上的缺陷。这些问题的存在不仅不利于保护投资者的利益,从长远来看，也不利于我国资本市场以及企业并购活动的发展。目前我国反向购买在实务中会计的处理并不一致，如何规范会计实务操作过程、提高会计合并信息的可比性、提高会计信息依据的权威性和可信赖程度以及合并中商誉处理问题，成为了当下反向购买合并的会计处理中亟待解决的难题。基于反向购买会计处理中商誉问题的复杂性，通过对我国目前反向购买的概况做出总结分析，本文在严格执行准则规定基础上结合案例研究反向购买合并的会计处理的方法。通过理论分析提出合理化建议，以求达到创新思维的研究目的。本文结合我国企业反向购买总体概况、我国企业反向购买发展趋势、我国企业反向购买实例归总三个相整合的主要问题,分析了我国企业反向购买中的会计处理问题以及对财务报表的影响。由于对会计准则理解和执行上的偏差，上市公司在反向购买中，对商誉的确认和计量方法存在差异，，导致企业合并后的财务报表和各种财务指标存在重大差异，特别是导致了上市公司企业并购后的财务指标变得不具可比性，从而降低了会计信息对信息使用者的决策价值。鉴于上述情况，本文在基于对会计处理、财务报表的影响等问题的分析中渗透着商誉处理方法的问题，分析和探究了我国企业反向购买个案中的商誉处理利弊，以及从商誉角度出发，对我国企业反向购买的会计处理提出改进建议。
[Abstract]:With the development of China's securities market, listed companies have appeared a number of poor performance, difficult to continue enterprises, these enterprises still have the qualifications listed. Compared with the general business, the biggest advantage is listed companies in the stock market continued financing function, so as to promote the rapid growth of the size of the company. Therefore, listed companies the listing qualification has become a "scarce resources", because in a serious loss of production and operation, difficult to continue by ST (special treatment) of the listed company is called "shell company". Because of these listed companies for conversion is not complete, not good at management, its performance is not satisfactory, the loss in securities the market financing capacity, to make full use of the "shell" of the listed company, it must recapitalise. Reverse purchase is a common means of backdoor listing, but also change Good profitability of listed companies, fully utilize the resources of listed companies a way of asset reorganization in China. IPO direct listing has a higher threshold, high cost, long cycle and other unfavorable factors, that has strong competitive ability and profitability, but many high-quality innovative financing channels for a single enterprises listed on the desire to have obstacles. Are difficult to achieve. Therefore, more and more enterprises have or want to transition to become a listed company, the securities market appeared on the stage, and many are completed through a reverse purchase transaction form. In recent years, China's enterprises in practice by indirect listed companies buy a reverse indirect steady upward trend. Listed companies to broaden the financing channels in the listing and financing, processing at the same time is also a test of the accounting profession accounting problems of reverse merger purchase in the professional field of knowledge is how A kind of thinking step deeper. Now reflects the enterprise merger of financial information are not comparable, the problem of information distortion, because China is in the accounting policy of the defects. These problems are not conducive to the protection of the interests of investors, in the long run, is not conducive to the development of China's capital market and enterprise M & A activity. At present our country counter purchase accounting in practice is not consistent, how to regulate the accounting practice operation process, improve the accounting information with the comparability of accounting information, improve the authority basis and trustworthy degree, and goodwill problem, become a reverse purchase acquisition accounting problems needs to be solved.
The complexity of the reverse purchase problem based on the accounting treatment of goodwill, through the summary analysis of the current situation of our country to buy back, in the strict implementation of the accounting method standards based on the combination of case study of reverse purchase merger. Through theoretical analysis, put forward reasonable suggestions, in order to achieve the research purpose of creative thinking. In this paper I Chinese enterprises reverse purchase general situation, our country enterprise reverse buying trend, Chinese enterprises reverse purchase example three main problems summed up the integration, analyzes the accounting problems in our enterprises in reverse purchase and impact on financial statements. The understanding deviation of accounting standards and the implementation of the listed companies in the reverse the purchase, recognition and measurement of goodwill differences, causes the enterprise after the merger of financial statements and various financial indicators have significant difference. Don't be led to financial indicators of listed companies after mergers and acquisitions is not comparable, thus reducing the decision value of accounting information for users. In view of the above, based on the accounting treatment of financial statements based on Impact Analysis of problems such as infiltration of goodwill treatment methods, analysis and research of goodwill the advantages and disadvantages of China's enterprises to purchase reverse processing in the case, and from the perspective of goodwill, to our country enterprise reverse purchase accounting and put forward the improvement proposal.

【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275;F832.51

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