合并商誉会计研究

发布时间：2018-06-18 00:37

本文选题：合并商誉 + 财务报告目标　；参考：《中国财政科学研究院》2017年硕士论文

【摘要】：随着我国经济的发展和资本市场的建设,企业合并活动逐渐增加,合并商誉问题越发引人关注。一方面,高溢价收购使得企业账面积累了巨额商誉。另一方面,不断增长的商誉形成了巨大的减值压力。截至目前,A股有超过50%的公司拥有商誉资产,拥有商誉的金额已达1.05万亿元,而且随着合并活动的继续增加,商誉的金额也将不断扩大。造成巨额商誉既有宏观方面的影响,也有会计处理方面的因素。宏观上,资本市场处于繁荣阶段,资产价格上升,抬高了收购资产的整体价值;而且企业从事收购重组的活动意愿也日益增加,由此使得并购成本越来越大。从会计处理角度,合并商誉是按照剩余价值观进行计量的,合并成本中无法归于被购买方可辨认净资产公允价值的部分都将被计入商誉价值,因此造成高合并成本的因素最终都被计入到了商誉中来。未来期间,如果出现企业业绩下滑,资本市场衰退,那么已经积累的巨额商誉将面临大幅度减值风险。基于此,合并商誉问题成为了会计领域的热点问题。关于商誉的本质、合并商誉的概念等问题学界有着不同的观点,主要包括无形资源论、剩余价值论、超额收益论等。对于合并商誉的会计处理上各国会计准则已基本一致,但在合并商誉的确认和后续计量方面仍然存在着差异。本文力图通过分析合并商誉相关的会计理论,对合并商誉概念进行界定;并希望通过分析合并商誉会计应用的现状和相关案例,能够对现存的实践问题提出有用的建议。理论方面,本文首先对商誉本质的观点进行阐述,在对商誉本质总结的基础上,对合并商誉的概念进行界定,提出合并商誉是购买方付出的合并溢价部分,这种不可辨认的无形资产预期未来能够为购买方带来超额经济利益。其次,本文从会计目标、会计信息质量特征、资产计价理论、合并财务报表理论等方面对合并商誉进行分析。实践方面,本文归纳统计A股上市公司相关数据对合并商誉确认、初始计量、后续计量的现状进行描述,而后通过结合上市公司合并商誉相关案例对合并商誉会计存在的问题进行深入的讨论。最终针对讨论的问题提出了相应的建议。本文按照合并商誉的确认、初始计量、后续计量、披露的时间线索对合并商誉问题展开探讨发现如下问题:未确认归属于少数股东的商誉;合并商誉价值中存在着不合理因素、合并商誉减值易受主观因素影响、信息披露分散且不完善等。针对问题,本文建议:采用完全商誉法确认商誉;对购买日的选择、或有对价的确认、可辨认净资产界定等作出细化规定;采取减值和摊销相结合的后续计量方式,建立以合并商誉为核心的信息披露板块。
[Abstract]:With the development of Chinese economy and the construction of capital market, the merger activity is increasing gradually, and the problem of mergence goodwill attracts more and more attention. On the one hand, the high premium purchase makes the enterprise book accumulated huge goodwill. On the other hand, the growing goodwill formed a huge impairment pressure. Up to now, more than 50 percent of A-share companies have goodwill assets, the amount of goodwill has reached 1.05 trillion yuan, and as the merger continues to increase, the amount of goodwill will continue to expand. Cause huge goodwill not only macroscopical respect influence, also have the factor of accounting treatment. Macroscopically, the capital market is in the prosperous stage, the asset price rises, which increases the whole value of the acquired assets; moreover, the willingness of the enterprise to engage in the acquisition and reorganization is also increasing day by day, which makes the M & A cost more and more. From the perspective of accounting treatment, the combined goodwill is measured according to the remaining values, and the portion of the combined cost that cannot be attributed to the fair value of the buyer's identifiable net assets will be included in the goodwill value. As a result, the factors that result in high merger costs are eventually included in goodwill. In the coming period, if there is a decline in corporate performance and a decline in capital markets, the huge amount of goodwill that has already accumulated will face significant risk of impairment. Based on this, the issue of consolidated goodwill has become a hot issue in the field of accounting. There are different views on the essence of goodwill and the concept of mergence goodwill, including intangible resource theory, surplus value theory, excess return theory and so on. The accounting standards of consolidated goodwill have been basically the same in different countries, but there are still differences in the recognition and subsequent measurement of combined goodwill. This paper tries to define the concept of combined goodwill by analyzing the accounting theory related to mergence goodwill, and hopes that through the analysis of the current situation and relevant cases of the application of consolidated goodwill accounting, some useful suggestions can be put forward to the existing practical problems. In theory, this paper first expounds the essence of goodwill, on the basis of summarizing the essence of goodwill, defines the concept of combined goodwill, and points out that the combined goodwill is a part of the merger premium paid by the buyer. Such unidentifiable intangible assets are expected to bring excess economic benefits to buyers in the future. Secondly, this paper analyzes the consolidated goodwill from the aspects of accounting objectives, quality characteristics of accounting information, asset valuation theory and consolidated financial statement theory. In practice, this paper sums up the relevant data of A-share listed companies to describe the status quo of the combined goodwill recognition, initial measurement and subsequent measurement. Then through the combination of listed companies mergence goodwill related cases to conduct in-depth discussion on the problems of consolidated goodwill accounting. Finally, the corresponding suggestions are put forward for the problems discussed. According to the time clues of recognition, initial measurement, follow-up measurement and disclosure of the combined goodwill, this paper explores the following problems: the unconfirmed goodwill of the minority shareholders, the unreasonable factors in the value of the combined goodwill, Combined goodwill impairment is easily affected by subjective factors, information disclosure is scattered and imperfect. In view of the problem, this paper suggests that the method of complete goodwill should be adopted to confirm the goodwill, to specify the choice of purchase date, or to confirm the recognition of consideration, to define identifiable net assets, and to adopt the method of subsequent measurement combined with impairment and amortization. To establish a mergence goodwill as the core of the information disclosure plate.
【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

【相似文献】