同一控制下企业合并权益结合法的应用研究

发布时间：2019-03-21 18:37

【摘要】：同一控制下企业合并的会计处理,在国内外的理论界和实务界一直是一个有争论的焦点话题。2004年国际会计准则和2001年美国会计准则分别将同一控制下企业合并以及权益结合法排除在准则正文之外,2006年我国财政部颁布的《企业会计准则第20号——企业合并》(CAS 20)中规定将企业合并按照交易双方是否属于同一控制的标准划分两种类型,分别采用不同的会计方法。其中非同一控制下企业合并的会计处理基本与国际会计准则一致,而同一控制下的企业合并采用权益结合法。2008年国际财务报告准则第3号(IFRS 3)和2007年美国会计准则第141号(FAS 141)修订实施,同一控制下企业合并的相关问题仍然没有被包含在上述文件中。世界上其他主要国家也不同程度地限制权益结合法的应用。在这样的国际背景下,我国的企业合并准则依然较大范围地保留了“权益结合法”,并在在资本市场中被大量运用。在2016年国际会计准则理事会(IASB)关于同一控制下企业合并问题的最新讨论会议中,相关议题依然没有实质性进展。因此,我国对于权益结合法保留的原因以及当前实务应用中是否存在可以改进的地方,是值得探讨和研究的。本文从相关概念和理论出发,对同一控制下企业合并的会计方法在国际上、美国和其他国家以及在我国的发展历史与现状逐一进行梳理和评述,并对准则进行比较分析。探讨权益结合法在我国存在的合理性,结合具体案例总结实务中暴露出的问题。通过阐释对同一控制下企业合并商业实质的理解,得出相关研究结论:我国保留权益结合法的选择具有合理性,完全取消不可取;现阶段我国企业合并中权益结合法的适用范围和应用方式存在不完善的地方。本文尝试对我国同一控制下企业合并权益结合法的适用范围重新界定:对于同一控制下的企业合并,具有商业实质的,采用购买法,不再采用权益结合法;对于不具有商业实质的,采用权益结合法。同时对合并中是否具有商业实质的判断提供一些参考以及理由。另外,文章提出其他几个建议:完善权益结合法会计处理上的规定,如调整同一控制下处置子公司的相关规定,对于同一控制下处置子公司的情形,应当依据同样的标准判断是否具有商业实质,不具有商业实质的,不确认损益;严格审核同一控制下合并后短时间对外处置子公司的交易行为,并且可以按照资产类别分别规定各类资产的限售期限,以减少合并后短期内出售增值资产带来的利润操纵;取消对于同一控制下企业合并报表的比较数据必须进行追溯重述的规定;加强对交易定价信息和会计方法选择的披露,提高信息的有用性。
[Abstract]:The accounting treatment of the merger of enterprises under the same control, International Accounting Standards (IAS) 2004 and US Accounting Standards (2001) exclude the merger of enterprises under the same control and the combination of rights and interests from the main body of the standards, respectively, in the theoretical and practical circles at home and abroad. In CAS 20, issued by the Ministry of Finance of our country in 2006, two types of enterprise merger are divided according to whether the transaction parties belong to the same control standard or not, and different accounting methods are adopted, respectively, in which the enterprise merger is divided into two types according to the standard of whether the two parties belong to the same control or not. Among them, the accounting treatment of the merger of enterprises under the same control is basically consistent with the international accounting standards. IFRS 3 (IFRS 3) of 2008 and FAS 141 (US Accounting Standards of 2007) were amended and implemented, Issues related to merger under the same control are still not included in the above-mentioned document. Other major countries in the world also restrict the application of the combination of rights and interests to varying degrees. Under such an international background, our country's enterprise merger criterion still retains the "equity combination law" to a large extent, and has been widely used in the capital market. At the 2016 International Accounting Standards Board (IASB) conference on merger under the same control, no substantial progress was made on the issue. Therefore, it is worth exploring and studying the reasons of the reservation of the combination of rights and interests in our country and whether there is any improvement in the application of the combination of rights and interests in our country. Starting from the related concepts and theories, this paper reviews the accounting methods of enterprise merger under the same control in the world, the United States and other countries, as well as the development history and present situation of our country one by one, and makes a comparative analysis of the standards. This paper discusses the rationality of the combination of rights and interests in our country, and summarizes the problems exposed in the practice with specific cases. Through explaining the understanding of the essence of enterprise merger business under the same control, the conclusion is drawn: the choice of the combination of reserved rights and interests in our country is reasonable, and it is not advisable to abolish it completely; At present, there are some imperfections in the scope of application and the way of application of the combination of rights and interests in the merger of enterprises in our country. This paper attempts to redefine the scope of application of the combination of rights and interests of enterprises under the same control: for the merger of enterprises under the same control, which has commercial essence, the purchase method is adopted, and the combination of rights and interests is no longer adopted; For those who do not have commercial substance, the combination of rights and interests shall be adopted. At the same time, it provides some references and reasons for the judgment of whether the merger has commercial substance or not. In addition, the article puts forward several other suggestions: perfect the provisions on accounting treatment of the combination of equity and interests, such as adjusting the relevant provisions on the disposal of subsidiaries under the same control, and dealing with the situation of the subsidiaries under the same control, Whether or not there is commercial substance or not should be judged according to the same criteria, and profit and loss shall not be recognized; Strictly examine the transaction behavior of the subsidiary company after the merger under the same control, and can stipulate the limit period of all kinds of assets according to the asset class, so as to reduce the profit manipulation caused by the short-term sale of the value-added assets after the merger; To eliminate the requirement that the comparative data of consolidated reports under the same control must be restated retroactively, and to strengthen the disclosure of transaction pricing information and accounting method selection, and to improve the usefulness of the 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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