友谊股份合并会计处理研究

发布时间：2018-06-25 17:55

本文选题：企业合并 + 权益法　；参考：《华中科技大学》2013年硕士论文

【摘要】：企业合并是近年来资本市场的热门话题，随着全球经济一体化的发展，企业合并的浪潮也在不断扩大。企业合并可以为企业注入新鲜血液，带来规模效应，帮助企业整合优势资源，实现资源的优化配置，提高企业的经营能力和盈利能力，从而促进企业的可持续发展，实现企业的战略目标。在有关企业合并的问题中，企业合并会计方法的选择是最核心的问题。不同会计方法的选择对企业经济后果的影响是不同的，目前，国际上采用的会计处理方法是购买法，，而在我国复杂的经济情况下，出于对不同企业不同经济事项的处理原则，仍然保持着购买法和权益法并存的局面。这就造成企业在选择会计处理方法上的灵活性，一般企业都会选择对自身有利的方法，尽管有会计法律法规的规定，但是有的企业仍然可以找到法规中的“灰色地带”，进行暗箱操作。论文研究的内容分为五个部分，第一部分绪论，主要介绍了研究的背景意义和文献综述。第二部分主要是企业合并的理论基础，对企业合并的两种会计方法——权益法和购买法进行了介绍。第三部分介绍了我国企业合并会计处理方法下存在的问题。第四部分以百联集团下属的友谊股份吸收合并百联股份为案例，结合第二部分的理论知识进行分析，主要通过对每个季度的财务数据进行两种会计处理方法下的分析，比较不同会计处理方法带来的差异和影响，然后进一步分析其中可能存在的利润操纵手段。最后一部分针对案例中出现的问题进行总结，并提出研究展望。
[Abstract]:Enterprise merger is a hot topic in capital market in recent years. With the development of global economic integration, the tide of enterprise merger is expanding. Enterprise merger can inject fresh blood into enterprise, bring scale effect, help enterprise to integrate advantage resources, realize optimal allocation of resources, improve enterprise's management ability and profit ability, thus promote the sustainable development of enterprise. To achieve the strategic objectives of the enterprise. The choice of accounting method of enterprise merger is the most important problem. The choice of different accounting methods has different effects on the economic consequences of enterprises. At present, the accounting methods adopted in the world are the purchase method, but in the complex economic situation of our country, the principles of dealing with different economic matters of different enterprises are the reason. Still maintain the situation that purchase law and equity law coexist. This has led to the flexibility of enterprises in choosing accounting treatment methods. In general, enterprises will choose methods that are beneficial to them. Despite the provisions of accounting laws and regulations, some enterprises can still find the "grey zone" in the rules and regulations. Carry out dark box operation. The content of this paper is divided into five parts. The first part is introduction, which mainly introduces the background significance and literature review. The second part is the theoretical basis of enterprise merger, and introduces two accounting methods-equity method and purchase method. The third part introduces the existing problems under the accounting method of enterprise merger in our country. The fourth part takes the friendship shares of the Bailian Group as a case study, combining with the theoretical knowledge of the second part, mainly through the analysis of the financial data in each quarter under two accounting methods. The differences and impacts brought by different accounting methods are compared, and the possible profit manipulation methods are further analyzed. The last part summarizes the problems in the case and puts forward the research prospect.
【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.2

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