企业合并中的若干会计问题研究

发布时间：2018-03-18 06:52

本文选题：企业合并　切入点：合并会计　出处：《长安大学》2013年硕士论文　论文类型：学位论文

【摘要】：企业合并产生的会计问题一直以来都是会计理论界和实务界所共同关注的问题。美国FASB和IASB相继取消了权益结合法并且对合并商誉的后续计量采用减值测试法，面对国际准则的趋同，我国新会计准则采用了购买法和权益结合法并存的格局，同时合并商誉的后续计量由系统摊销法改为了减值测试法，进一步实现了我国会计准则的国际趋同。但是在实际的应用过程中，企业合并也带来了一些列的会计问题，如合并会计理论框架的构建问题、合并会计方法的应用选择问题、自创商誉的确认问题以及在购买法中的公允价值应用问题等等，论文通过对这些问题的分析研究，提出会计准则的完善和发展建议。理论反映了事物的本质，深入研究企业合并会计理论，用先进的理论指导企业合并会计实务的处理。论文首先结合国内外学者对企业合并会计处理方法研究，从是否取消权益结合法、产生经济后果以及商誉的确认、合并商誉后续计量方法研究等等方面对企业合并进行了文献综述。其次，研究企业合并会计的理论框架构建问题，构建合并会计的理论框架包括合并会计的基本理论以及合并会计的理论基础两部分，意图通过探讨企业合并的合并会计理论框架，使得合并在会计方面有理论支撑，更好的服务于企业合并。然后比较了购买法与权益结合法的区别，，并分析了两种方法产生的不同经济后果，分析了我国二元结构存在的必然性和局限性并提出了相关的政策建议，针对购买法的重要性以及应用中公允价值的问题，提出了完善我国公允价值的措施。论文的第四章主要是分析购买法下产生的合并商誉问题，辨析了自创商誉、合并商誉以及负商誉之间的关系，分析合并商誉后续计量的减值测试法存在的问题，并根据这些问题提出了相应的解决措施，提出了自创商誉的确认和计量的建议。最后，对全文进行了总结，展望了我国合并会计的未来发展趋势，笔者认为随着市场经济的发展、资本市场的完善以及公允价值评估机制的规范，我国会计准则最终会取消权益结合法的使用，实现国际趋同。
[Abstract]:The accounting problems arising from the merger of enterprises have always been the common concern of the accounting theorists and practitioners. In the United States, FASB and IASB have successively abolished the equity combination method and adopted the impairment test method for the subsequent measurement of the combined goodwill. In the face of the convergence of international standards, the new accounting standards of our country adopt the pattern of the coexistence of the purchase method and the equity combination method. At the same time, the subsequent measurement of the combined goodwill is changed from the systematic amortization method to the impairment test method. It has further realized the international convergence of accounting standards in our country. However, in the practical application process, the enterprise merger has brought some accounting problems, such as the construction of the theoretical framework of merger accounting, the choice of the application of the combined accounting method. The recognition of self-created goodwill and the application of fair value in the purchasing method are discussed in this paper. Through the analysis and study of these problems, the paper puts forward some suggestions for the improvement and development of accounting standards. The theory reflects the essence of things, deeply studies the accounting theory of enterprise merger, and uses advanced theory to guide the treatment of accounting practice of enterprise merger. From the aspects of whether to cancel the method of equity combination, to produce economic consequences and to confirm the goodwill, and to study the follow-up measurement methods of mergence goodwill, this paper makes a literature review on the merger of enterprises. Secondly, this paper studies the theoretical framework construction of corporate merger accounting. The theoretical framework of merger accounting consists of two parts: the basic theory of merger accounting and the theoretical basis of merger accounting. The purpose of this paper is to discuss the theoretical framework of merger accounting in order to make the merger have theoretical support in accounting. The difference between the purchase method and the equity combination method is compared, and the different economic consequences of the two methods are analyzed. This paper analyzes the inevitability and limitation of dualistic structure in China, and puts forward some relevant policy suggestions, aiming at the importance of purchasing method and the problem of fair value in application. This paper puts forward the measures to improve the fair value of our country. Chapter 4th of the thesis mainly analyzes the problem of the combined goodwill under the purchase method, and analyzes the relationship among the self-created goodwill, the combined goodwill and the negative goodwill. This paper analyzes the problems existing in the subsequent measurement of combined goodwill, and puts forward the corresponding measures to solve these problems, and puts forward some suggestions for the confirmation and measurement of the self-created goodwill. Finally, the paper summarizes the full text. The author thinks that with the development of market economy, the perfection of capital market and the standardization of fair value evaluation mechanism, the accounting standards of our country will eventually cancel the use of the equity combination method. Achieving international convergence.
【学位授予单位】：长安大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F271;F275.2

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