反向购买中合并财务报表会计处理的主要问题探讨

发布时间：2018-06-17 06:38

本文选题：反向购买 + 业务　；参考：《福州大学》2014年硕士论文

【摘要】：反向购买作为企业兼并重组融资的一种方式,自2008年以来,随着IPO市场的起伏成反向波动。2008年9月至2009年6月,IPO暂停了约8个月,共189个交易日,资本市场上掀起了反向购买的高潮；2012年10月起,IPO又暂停直至2013年12月31日,历时14个月,于是再次催生了反向购买热潮。据清科研究中心最新统计数据显示,2013年前11个月中国企业共完成并购案例数1,015起,同比上升23.8%；2013年前11个月中国并购市场共涉及交易金额726.23亿美元,同比增长65.8%,创7年来交易金额的最高纪录。仅并购重组交易规模前十的个股中有3家借壳上市,它们分别是北海港、洪城股份和凯诺科技,交易规模分别为8.19亿美元、8.99亿美元和20.88亿美元。因此,反向购买作为企业并购重组的重要手段之一,其会计处理的重要性不言而喻,但与之相关的会计处理规定却还未形成较为完善的理论框架。在国内,财政部制定的准则规范弥补了反向购买中合并财务报表会计处理规定的空白,但是其过程中的一些难点问题缺乏明确的细节指引,实务届对此的理解和会计处理颇有偏差,并没有形成统一的共识。这种偏差可能导致企业合并财务信息不具可比性,导致信息失真,损害报表使用者的利益,因此现行的会计准则及规范亟需修改完善,以便引导我国资本市场与并购活动的健康发展。相比国内市场,反向购买在国外资本市场上作为融资的一种常见形式已被诸多企业使用,因而国际会计准则理事会和美国财务会计准则委员会对其有着一套较为完善的准则规定,在有些方面能给我国会计准则提供借鉴,比如国际上关于反向购买的认定可以成为我国相关会计规范未来修订的方向。基于上述因素,本选题将以反向购买中合并方法的选择、购买方的确定、合并成本的确定以及合并财务报表的编制为研究对象,在现有企业会计准则规范的基础上,解读“中华映管”借壳“闽闽东”案例,分析反向购买中合并财务报表涉及的会计处理的合理性,对其中的重点及难点结合会计准则改革提出相关思考和建议。希望通过本选题的研究,明确反向购买的经济实质,增强会计信息的可比性,并对相关的会计处理问题予以厘清,形成系统、规范的结论,以指导实践业务,促进我国资本市场以及企业反向并购活动的健康发展。
[Abstract]:Reverse buying, as a way of financing mergers and acquisitions, has been in reverse volatility since 2008 as the IPO market fluctuated. From September 2008 to June 2009, IPOs were suspended for about eight months, or 189 trading days. The reverse buying climax in the capital markets and the suspension of IPOs until December 31, 2013, in October 2012, took 14 months, leading to another reverse buying spree. According to the latest statistics from the Qingke Research Center, there were 1015 mergers and acquisitions completed by Chinese enterprises in the first 11 months of 2013, an increase of 23.80.The total amount of transactions involved in the Chinese M & A market in the first 11 months of 2013 was US $72.623 billion. Year-on-year growth of 65. 8%, the highest transaction amount in seven years. Three of the top 10 mergers and restructuring deals-Beihai, Hongcheng and Keno Technologies-were listed in backdoor trading at $819 million, $899 million and $2.088 billion, respectively. Therefore, reverse purchase as one of the important means of M & A, the importance of its accounting treatment is self-evident, but the relevant accounting treatment provisions have not yet formed a relatively complete theoretical framework. At home, the standards formulated by the Ministry of Finance make up the gaps in the accounting treatment of consolidated financial statements in reverse purchase, but some difficult issues in the process lack clear guidance in detail. There is a deviation in understanding and accounting treatment in practice, and there is no unified consensus. This deviation may lead to the uncomparability of consolidated financial information, distortion of information and harm to the interests of the users of financial statements. Therefore, the current accounting standards and regulations need to be revised and improved. In order to guide China's capital market and M & A activities healthy development. Compared with the domestic market, reverse buying has been used by many enterprises as a common form of financing in foreign capital markets. As a result, the International Accounting Standards Board and the Financial Accounting Standards Board of the United States have a set of relatively perfect standards, which can be used as a reference for our accounting standards in some aspects. For example, the international recognition of reverse purchase can become the direction of future revision of relevant accounting standards in China. Based on the above factors, the selection of merger method in reverse purchase, the determination of the buyer, the determination of the combined cost and the compilation of consolidated financial statements will be taken as the research object, and on the basis of the existing accounting standards for enterprises, This paper interprets the case of "China reflecting Tube" and "Mindong", analyzes the rationality of the accounting treatment involved in consolidated financial statements in reverse purchase, and puts forward some relevant thoughts and suggestions on the key and difficult points in combination with the reform of accounting standards. I hope that through the research of this topic, we can clarify the economic essence of reverse purchase, enhance the comparability of accounting information, and clarify the related accounting problems, form a systematic and standardized conclusion, so as to guide the practical business. To promote the healthy development of China's capital market and reverse mergers and acquisitions.
【学位授予单位】：福州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.61

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