中国上市公司商誉后续计量问题研究

发布时间：2018-04-15 18:47

本文选题：会计准则 + 商誉　；参考：《中国财政科学研究院》2017年硕士论文

【摘要】：合并报表中的商誉对企业的影响越来越大,但是商誉的确认和计量问题到目前为止还没有得到令人满意的解决。对商誉的初始确认方法各国准则已经基本达成一致意见,争议的焦点在于如何进行后续计量。对于后续计量的争议主要是减值与摊销两种方法的选择问题,包括我国在内的大部分国家都采用了减值测试的后续计量方法,但是由于理论上和实践上的问题,减值测试法自从实行以来就饱受批评。为了提高会计信息质量,服务于经济发展和资本市场繁荣的需要,本文认为有必要对于商誉的后续计量问题进行研究,寻找解决问题的方法和思路。本文在第二章分析了几种商誉的后续计量方法,论证了减值测试法的合理性,认为后续研究的方向是完善减值测试的方法。主要包括:(1)介绍协同效应理论和相关会计理论;(2)对商誉的本质和特征进行了探讨;(3)对于历史上提出的几种主要的后续计量模式进行回顾,对这些方法的优缺点进行评价;(4)对比了我国准则和美国准则、国际准则、日本准则关于商誉后续计量的规定;(5)分析了选择后续计量方法应该考虑的因素,并重点对比了减值测试和摊销,认为减值测试比摊销更加合理。本文在第三章使用了三种方法,分析了我国上市公司商誉后续计量现状及存在问题。(1)采用统计分析的方法,对上市公司商誉确认和计量的数字特征进行分析,发现一方面商誉减值测试提供了更加相关的会计信息,另一方面上市公司的商誉减值行为比较主观,利用减值操纵利润的嫌疑很大。(2)采用案例研究的方法,考察了商誉减值测试的流程,发现减值测试的方法存在理论上和实践上的问题。(3)采用抽样调查的方法,对商誉相关信息披露状况进行分析,发现总体而言上市公司对于商誉的信息披露处于较为混乱的状态,存在披露不充分、标准不统一的问题。第四章对发现的问题,提出了解决的建议。主要包括:(1)采用完全商誉法确认商誉;(2)规范并购中无形资产的确认和计量;(3)规范商誉减值测试的操作;(4)加强商誉减值测试的监管;(5)建立信息披露分级机制、格式规范,完善商誉相关信息披露。
[Abstract]:Goodwill in consolidated statements has more and more influence on enterprises, but the problem of recognition and measurement of goodwill has not been solved satisfactorily so far.There has been a general agreement on the initial recognition method of goodwill, and the focus of the controversy is how to carry out subsequent measurement.The dispute about follow-up measurement is mainly about the choice of impairment and amortization methods. Most countries, including our country, have adopted the follow-up measurement method of impairment test, but due to the theoretical and practical problems,The impairment test has been criticized since its introduction.In order to improve the quality of accounting information and serve the needs of economic development and capital market prosperity, this paper holds that it is necessary to study the follow-up measurement of goodwill and to find ways and ideas to solve the problem.In the second chapter, this paper analyzes several follow-up measurement methods of goodwill, and proves the rationality of the impairment test method. It is considered that the direction of further research is to perfect the method of impairment test.It mainly includes: 1) introducing the synergetic effect theory and related accounting theory.) discussing the nature and characteristics of goodwill.) reviewing several major follow-up measurement models put forward in history.This paper analyzes the factors that should be taken into account in selecting follow-up measurement methods by comparing our standards with those of the United States, the international standards and the Japanese standards on the subsequent measurement of goodwill.The impairment test and amortization are compared, and it is considered that the impairment test is more reasonable than amortization.In the third chapter, we use three methods to analyze the status quo and existing problems of goodwill measurement of listed companies in our country. We use the method of statistical analysis to analyze the digital characteristics of the recognition and measurement of goodwill of listed companies.It is found that, on the one hand, the impairment test of goodwill provides more relevant accounting information, on the other hand, the behavior of impairment of goodwill of listed companies is more subjective, and the suspicion of manipulating profits by using impairment is very large.The flow chart of goodwill impairment test is investigated, and it is found that there are theoretical and practical problems in the method of impairment testing. The method of sample survey is used to analyze the disclosure of goodwill related information.It is found that the disclosure of goodwill information of listed companies is in a more chaotic state, and there are problems of inadequate disclosure and inconsistent standards.In the fourth chapter, some suggestions are put forward to solve the problems.It mainly includes: 1) confirming goodwill by means of complete goodwill. (2) standardizing the confirmation and measurement of intangible assets in mergers and acquisitions.) standardizing the operation of goodwill impairment testing. (4) strengthening the supervision of goodwill impairment testing. (5) establishing a classification mechanism for information disclosure and a standard format.Improve the disclosure of goodwill related information.
【学位授予单位】：中国财政科学研究院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275

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