我国同一控制下企业合并会计问题研究

发布时间：2018-01-17 12:52

本文关键词：我国同一控制下企业合并会计问题研究　出处：《东北财经大学》2013年硕士论文　论文类型：学位论文

【摘要】：在企业并购己成为公司迅速扩张的手段时,我国企业并购也异常活跃。然而对于资本市场上这一重要的资本运作手段,在会计界我们应该如何对这一交易或事项进行会计处理,以使企业合并这一事项能被真实、合理的记录,使其能够真的成为推动资本市场发展的手段,而不是扰乱资本市场。遗憾的是,在国际上,对企业合并究竟应该采用什么样的会计处理方法,理论界在对权益结合法和购买法的选择上一直存在争议。终于,美国的会计准则在2001年取消了权益结合法,所有的企业合并采用购买法；随后,国际会计准则在2004年也追随美国的做法,只要是在准则范围内的企业合并都采用购买法,由此来看,权益结合法似乎要退出历史舞台。然而,我国财政部2006年颁布的企业会计准则却将企业合并分为同一控制下企业合并和非同一控制下企业合并,准则对非同一控制下企业合并规定合并方在合并中取得的资产、负债按公允价值入账,类似于美国及国际上曾经采用的购买法；对同一控制下企业合并规定合并方在合并中取得的资产、负债应以账面价值入账,并视同合并后形成的报告主体自最终控制方开始实施控制时就-直存在,即：被合并方在合并当期期初至合并日实现的净利润也并入当期合并利润表。这种做法实际上类似于美国及国际上之前采用的权益结合法。我国这一会计准则的颁布,引起了会计界的热议,他们对此有的持批判态度,认为应该与国际会计准则趋同,所有企业合并均采用相同的会计处理方法,即非同一控制下企业合并的会计处理方法(购买法),取消同一控制下企业合并的会计处理方法(权益结合法)；而有的学者则赞同这一做法,他们认为同一控制下企业合并会计处理方法符合我国现阶段的国情,我国会计准则的制定首先应满足我国市场的需要,而不是盲目的追随国际上的做法。而且理论界对这一会计问题的争议一直未得到解决。那么,在新会计准则实施6年以来,这一会计准则在实务中的具体应用情况如何,在具体应用中又存在什么问题,针对这些问题,却很少有人做出统计及研究。为了解释上述问题,本文以企业合并相关理论知识为基础,以2007-2012年沪深两市所有在主板上市的企业为研究对象,统计分析企业合并会计准则在我国实施6周年以来的实际应用情况,以及同一控制下企业合并会计处理方法给企业带来的财务影响。并结合具体案例,说明同一控制下企业合并的会计处理方法在实务中存在的问题,最后针对这些问题提出建议。综述所述,本文采用的研究方法有规范研究、数据统计分析和案例研究,以期对关于企业合并的会计准则提出自己的看法。本文的创新之处在于对新准则实施6周年以来,对同一控制下企业合并会计处理方法在我国的具体运用情况进行了统计,并根据统计结果加具体案例分析提出了同一控制下企业合并会计处理方法在我国实际运用中存在的问题,为准则制定者提供可以借鉴的证据支持及理论依据。
[Abstract]:In the enterprise merger and acquisition has become the company's rapid expansion means, mergers and acquisitions in China is also very active. However, the capital market is an important means of capital operation in the accounting profession, how should we of the transactions or matters of accounting, in order to enable enterprises to merge this matter can be true, reasonable records. So it can really become the means of promoting the development of capital markets, rather than disrupting the capital market. Unfortunately, in the world, accounting treatment of enterprise merger should adopt what kind of method it has been controversial in theoretical circles on the purchase method of interest method and selection.
Finally, the United States accounting standards in 2001 to cancel the equity method, all enterprises with the purchase method; then, the international accounting standards also follow the practice of the United States in 2004, as long as it is within the scope of the enterprise merger guidelines use the purchase method, from this perspective, the equity method seems to withdraw from the stage of history. However, I in 2006 the Ministry of Finance issued the accounting standards for enterprises will merger: merger of enterprises under the same control and not under the same control criterion of enterprise merger, enterprise merger under the same control the merging party in the assets, liabilities at fair value, similar to the United States and international has adopted purchase method; provisions on the merger of enterprises under the same control made in the merger of assets, liabilities should be based on book value accounting, as formed and merged entities from the ultimate controlling party. When we start implementing control, we will directly exist. That is to say, the net profit of the merged party in the period from the beginning of the merger to the date of consolidation is also incorporated into the consolidated income statement of the current period. This practice is similar to the equity combination method adopted before in the US and internationally.
In our country the accounting standards promulgated by the accounting profession, the hot, they have some critical attitude, think it should be with the international convergence of accounting standards, all enterprises are used with the same accounting methods, namely the non accounting method of enterprise merger under the same control (purchase), accounting for cancellation enterprise merger under the same control (equity method); some scholars agree with this practice, they believe that the merger accounting treatment methods of enterprises under the same control in accordance with the present situation in China, the development of China's accounting standards first should meet the needs of China's market, rather than blindly follow the international the practice and the theory circle. The accounting dispute has not been resolved.
Then, since the implementation of new accounting standards in 6 years, how to apply the accounting standards in practice, in the specific application and what problems exist, to solve these problems, but few people make statistics and research. In order to explain the above problems, based on the enterprise merger related theory, to 2007-2012 Shanghai and Shenzhen two city all listed on the main board of the enterprise as the research object, statistical analysis and practical application since the implementation of the merger of the 6th anniversary accounting standards for enterprises in our country, and the merger of enterprises under the same control accounting method brings to the enterprise financial impact. Combined with specific cases illustrate the accounting method of enterprise merger under the same control there in the practical problems, and finally puts forward suggestions to solve these problems.
Review of the research methods used in this paper are normative research, statistical analysis and case study, in order to put forward their own views on corporate merger accounting standards. The innovation of this paper lies in the implementation of the new standards since 6th anniversary, the merger of enterprises under the same control accounting treatment method in the specific application situation in China the statistics, according to statistical analysis of specific cases and puts forward the enterprise merger under the same control accounting methods exist in the practical application of our country, and provide evidence to support the theoretical basis for reference standards.

【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.2

【相似文献】