我国企业合并中权益结合法的适用性研究

发布时间：2018-04-22 06:26

本文选题：企业合并 + 权益结合法　；参考：《北京交通大学》2014年硕士论文

【摘要】：企业合并的会计处理方法在我国理论界和实务界一直存在着争议,其中权益结合法的适用性尤其是争论的焦点。由于权益结合法更有利于企业管理者进行盈余管理,因此会计信息的价值相关性较差。在越来越重视会计信息的质量水平和决策有用性的当前市场环境中,权益结合法的适用性再次受到挑战。因此,本文从权益结合法对会计信息质量的影响角度出发,以变形的Ohlson (1995)模型来测度会计信息的价值相关性,研究权益结合法在当前市场环境中的适用性。首先,对比了权益结合法和购买法的会计后果和经济后果,说明权益结合法的会计盈余存在利润操纵空间；其次,采用Ohlson (1995)模型,从纵向角度,证实了合并日当季的会计信息价值相关性较合并日前一季度减弱；再次,从横向对比角度,分别研究权益结合法和购买法下会计盈余和账面价值的价值相关性和增量价值相关性的差异,通过实证研究证明购买法相比权益结合法下的会计信息具有更强的价值相关性。针对以上研究结论,对我国权益结合法的应用现状及问题提出相关政策建议。
[Abstract]:The accounting treatment method of enterprise merger has always been controversial in the theoretical and practical circles of our country, among which the applicability of the equity combination method is especially the focus of the controversy. Because the combination of rights and interests is more favorable to the earnings management of enterprise managers, the value relevance of accounting information is poor. In the current market environment, where more and more attention is paid to the quality of accounting information and the usefulness of decision-making, the applicability of the equity combination method is again challenged. Therefore, from the perspective of the influence of equity combination method on the quality of accounting information, this paper measures the value relevance of accounting information by using the deformed Ohlson 1995) model, and studies the applicability of the equity combination method in the current market environment. Firstly, the author compares the accounting consequences and economic consequences between the equity combination method and the purchase method, and shows that the accounting surplus of the equity combination method has profit manipulation space. Secondly, the Ohlson 1995) model is adopted, from the vertical point of view. It is proved that the correlation of accounting information value in the current quarter of the merger date is weaker than that in the first quarter before the merger date; again, from the perspective of horizontal comparison, This paper studies the difference of the value correlation and incremental value correlation between accounting earnings and book value under equity combination method and purchase method respectively, and proves that the purchase method has stronger value correlation than that under equity combination method. In view of the above conclusions, this paper puts forward some policy suggestions on the application of the law of rights and interests in our country.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275.2;F271

【参考文献】