轻资产公司执行商誉会计准则有关问题探讨

发布时间：2018-03-01 21:44

本文关键词： 轻资产公司合并商誉减值会计准则　出处：《厦门大学》2014年硕士论文　论文类型：学位论文

【摘要】：党的“十八大”提出,要支持战略性新兴产业的发展,逐步退出或淘汰低产能的产业。在此背景下,我国将有越来越多上市公司通过收购和合并进行产业整合,商誉相关会计准则的使用范围将更广。在众多上市公司中,主要集中在中小板和创业板的轻资产公司近年呈现出资金规模大,并购活跃度高等特点。由于轻资产公司的性质,致使企业合并过程中往往出现较高的溢价。按照企业会计准则的规定,高溢价容易形成较高的企业合并商誉,并带来期后商誉减值及测试等相关问题,引起市场的关注。因此,商誉会计准则在轻资产公司中的应用情况值得进行关注和探讨。本文首先介绍轻资产公司的概念和现状,对A股市场轻资产公司的分布情况和特点进行统计分析,指出轻资产公司合并商誉减值特点。通过对比国际会计准则、美国会计准则和我国现行会计准则关于商誉的相关规定和合并商誉减值的方法,梳理我国会计准则和美国会计准则之间的差异。结合轻资产公司合并商誉的特点,指出轻资产公司合并商誉减值相关准则的不足,主要包括大额合并商誉对未来盈利能力产生影响、目前会计准则难以反映轻资产公司商誉的影响因素、商誉减值的期间匹配度值得商榷、部分公司通过采用复合合并方式规避商誉的确认、商誉减值测试给企业带来额外支出。同时,本文以恒星科技公司收购Fox网络公司的案例情况对合并商誉减值准则的不足进行说明。针对我国会计准则存在的不足,最后提出完善会计准则的建议,主要是建议自创商誉与合并商誉区分核算、建议可以选择性进行商誉减值测试、建议对合并商誉进行因素分类确认以及建议完善一揽子股权收购的商誉处理。此外,在监管方面,由于并购重组中财务顾问和资产评估机构对股权作价有重大影响,建议加强监管,提高信息披露要求,为投资者披露客观的作价依据,提高执业质量。
[Abstract]:The "18 National Congress" of the Communist Party of China (CPC) has proposed that it is necessary to support the development of strategic emerging industries and gradually withdraw or eliminate low-capacity industries. In this context, more and more listed companies in China will conduct industrial integration through acquisitions and mergers. The accounting standards related to goodwill will be used more widely. Among the many listed companies, the light asset companies, which mainly concentrate on the small and medium-sized boards and the gem, have shown the characteristics of large scale of capital and high activity of mergers and acquisitions in recent years, etc. Because of the nature of light assets companies, According to the accounting standards of enterprises, the high premium is easy to form the high corporate consolidated goodwill, and brings some related problems, such as the impairment and test of the goodwill after the period, and causes the market to pay close attention to it. The application of goodwill accounting standards in light asset companies is worthy of attention and discussion. This paper first introduces the concept and present situation of light asset companies, analyzes the distribution and characteristics of light assets companies in A share market, and points out the characteristics of combined goodwill impairment of light assets companies. The American accounting standards and the current accounting standards of our country about the relevant provisions of goodwill and the method of combining the impairment of goodwill, combing the differences between our accounting standards and American accounting standards, combining the characteristics of combining goodwill with light asset companies, It is pointed out that the deficiency of the relevant standards on the impairment of goodwill in the merger of light asset companies mainly includes the impact of large combined goodwill on the future profitability, and the current accounting standards are difficult to reflect the influencing factors of goodwill of light asset companies. The matching degree of the period of goodwill impairment is open to question. Some companies evade the recognition of goodwill by adopting a composite merger, and the test of goodwill impairment brings additional expenses to the enterprise. Based on the case of star science and technology company acquiring Fox network company, this paper explains the deficiency of the combined goodwill impairment criterion. In view of the shortcomings of our country's accounting standards, the paper puts forward some suggestions to perfect the accounting standards. It is mainly suggested that the self-created goodwill and the combined goodwill should be separately accounted, the goodwill impairment test should be carried out selectively, the factors should be classified to confirm the combined goodwill, and the goodwill treatment of the equity acquisition package should be improved. In the aspect of supervision, since financial advisers and asset appraisal institutions have great influence on equity pricing in M & A, it is suggested to strengthen supervision, raise information disclosure requirements, disclose objective pricing basis for investors, and improve the quality of practice.
【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F233

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