我国反向购买会计问题研究

发布时间：2018-01-23 13:50

本文关键词： 会计准则反向购买会计处理　出处：《财政部财政科学研究所》2014年硕士论文　论文类型：学位论文

【摘要】：随着资本市场的发展,企业融资需求的日益增加,反向购买应运而生。反向购买,又称反向收购,借壳上市,它是指不论上市公司是净壳还是非净壳,其最后的结果都是非上市公司股东取得上市公司的控制权,成为上市公司的控股股东,实现间接上市。作为一种特殊的企业合并,反向购买拓宽了企业的融资方式,成为企业实现上市的捷径。相比于IPO,反向购买有费用低,周期短,易成功上市等许多优点。同时,我国IPO数次关闸和新股上市审查日益趋严的现状,使越来越多的企业选择反向购买上市。2008年,我国在会计准则中首次对反向购买进行了规范,并在之后对其不断进行修订。然而,到目前为止,反向购买方面的制度仍然不完善,造成反向购买会计处理不规范,不统一,甚至不能真实的反映交易的实质,极易威胁资本市场的稳定,损害投资者的利益。尽快完善反向购买会计准则,对规范反向购买交易,保证资本市场的正常、有序运行,维护投资者的利益具有重要意义。本文共六个部分,第一部分绪论简要介绍了本文的研究背景、研究意义、研究方法和思路,并从国外、国内两个方面介绍了反向购买的发展变迁和目前的研究现状。第二部分是反向购买的相关理论,主要包括反向购买的概念界定,反向购买的实施步骤和各种模式,并对反向购买和IPO上市的优劣进行了比较。第三部分对我国当前反向购买的会计处理规定作了介绍。文章第四、五、六部分是通过案例分析,发现反向购买在当前实务操作中存在的问题,并对完善反向购买提出自己的建议。文章第六部分是本文的结论和不足。
[Abstract]:With the development of capital market, the financing demand of enterprises is increasing day by day. Reverse purchase, also known as reverse purchase, is called reverse purchase, which refers to whether the listed company is a net shell or a non-net shell. The final results are that the shareholders of the non-listed company obtain the control of the listed company, become the controlling shareholder of the listed company, and realize the indirect listing. Reverse purchase broadens the financing mode of enterprises and becomes the shortcut for enterprises to realize listing. Compared with IPO reverse purchase has many advantages such as low cost short cycle easy to be listed successfully and so on. At the same time. The current situation of IPO closing several times and new stock listing is becoming more and more strict, which makes more and more enterprises choose reverse purchase listing. In 2008, our country first regulated reverse purchase in accounting standards. However, up to now, the reverse purchase system is still not perfect, resulting in the reverse purchase accounting treatment is not standardized, unified, or even can not truly reflect the essence of the transaction. It is easy to threaten the stability of the capital market, harm the interests of investors. Improve the reverse purchase accounting standards as soon as possible, regulate reverse purchase transactions, and ensure the normal and orderly operation of the capital market. Safeguarding the interests of investors is of great significance. There are six parts in this paper. The first part introduces the research background, research significance, research methods and ideas from abroad. The second part is the related theory of reverse purchase, including the definition of reverse purchase concept. The implementation steps and various models of reverse purchase, and the advantages and disadvantages of reverse purchase and IPO listing are compared. The third part introduces the current accounting rules of reverse purchase in China. Article 4th, 5. The sixth part is through the case analysis, discovers the reverse purchase in the current practice operation existence question, and puts forward own suggestion to consummate the reverse purchase. The article 6th part is the conclusion and the insufficiency of this article.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275;F832.51;F276.6

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