企业跨国并购的会计处理问题研究

发布时间：2018-01-11 18:38

本文关键词：企业跨国并购的会计处理问题研究　出处：《天津科技大学》2015年硕士论文　论文类型：学位论文

【摘要】：随着我国外汇储备越居世界第一,人民币稳定升值,全球化经济带来的资源整合的需要,这一系列为我国企业实施跨国并购提供了有力的保障。为此,我国企业为了战略发展规划,纷纷开始了跨国并购的尝试。但我国企业跨国并购起步较晚,在一些关键步骤上与发达的欧美国家相比仍然稍显乏力。会计处理问题作为企业跨国并购的一个至关重要的环节,涉及的问题广泛而且由于不同国家面临的法律制度和会计准则不同,所以在实践过程中较为复杂。我国企业如何在跨国并购中正确作好会计处理工作对于并购的成功与否有重要的影响。在企业的跨国并购中,会计处理方法的选择是会计处理的核心问题,权益结合法和购买法将产生不同的经济后果。虽然在跨国并购中,国际会计准则已明确规定只能使用购买法,但是我国会计准则却仍然是两种方法都能并用,这与我国所处的经济金融环境密不可分。本文将重要探讨会计处理方法的选择、资产评估的方法、支付手段的选择和商誉的会计处理等方面问题。本文首先结合国内外学者对企业并购过程中采用的会计处理方法进行的研究,分别从权益结合法的废除、购买法和权益结合法产生的经济后果和利润操纵等方面进行了跨国并购的文献综述。然后从跨国并购的定义、流程,会计处理方法几个方面对文章进行了理论综述,其中重点比较了购买法和权益结合法的使用特点和产生的经济后果和会计后果。再次,本文以美国矿业和自然资源公司并购加拿大矿业公司为案例,通过在并购实践中会计处理方法、不同国家会计准则的对比、跨国并购支付方式、资产评估、商誉及其会计处理几个方面问题进行了详细的分析,并通过这些问题的探讨对我国企业跨国并购提出一些可行性建议,包括并购战略的制定、使用购买法和权益结合法时避免利润操纵的建议、完善我国资产评估的建议、完善我国企业跨国并购支付手段的建议和商誉会计处理的建议,这对加深我国企业在跨国并购过程中对相关会计处理问题的理解和认识,具有一定的借鉴意义。
[Abstract]:With China's foreign exchange reserves in the first place in the world, the stable appreciation of the renminbi, the need for the integration of resources brought by the global economy, this series of enterprises for the implementation of cross-border mergers and acquisitions to provide a strong guarantee. In order to plan the strategic development, Chinese enterprises have begun to try cross-border mergers and acquisitions, but the cross-border mergers and acquisitions of Chinese enterprises started relatively late. In some key steps compared with the developed countries in Europe and the United States is still a little weak accounting issues as a crucial link in cross-border mergers and acquisitions. The issues involved were broad and varied owing to the different legal systems and accounting standards faced by different countries. Therefore, in the process of practice, it is more complicated. How to correctly handle accounting in cross-border M & A has an important impact on the success of M & A. in the transnational M & A of enterprises. The choice of accounting treatment method is the core problem of accounting treatment. The combination of rights and interests and the purchase method will have different economic consequences. Although in cross-border M & A, international accounting standards have clearly stipulated that only the purchase method can be used. However, the accounting standards of our country are still two methods can be used, which is closely related to the economic and financial environment in China. This paper will discuss the choice of accounting treatment method and the method of asset evaluation. The choice of means of payment and goodwill accounting treatment and other aspects. Firstly, this paper combines the domestic and foreign scholars to study the accounting treatment method used in the process of enterprise merger and acquisition, respectively from the abolition of the equity combination method. In this paper, the economic consequences and profit manipulation of the purchasing method and the equity combination method are reviewed. Then, the definition and process of cross-border M & A are introduced. Accounting treatment methods of several aspects of the theoretical review of the article, which focuses on the purchase and equity combination of the characteristics of the use of the law and the economic consequences and accounting consequences. Again. In this paper, American mining and natural resources companies merger and acquisition of Canadian mining companies as a case, through the M & A practice accounting treatment methods, different national accounting standards, cross-border M & A payment methods, asset evaluation. This paper makes a detailed analysis of several aspects of goodwill and its accounting, and puts forward some feasible suggestions on cross-border M & A of Chinese enterprises through the discussion of these problems, including the formulation of M & A strategy. Using the method of purchase and equity combination to avoid profit manipulation, to improve the recommendations of asset evaluation, to improve the means of payment of cross-border mergers and acquisitions in China, and to improve the recommendations of goodwill accounting. It is of great significance to deepen the understanding and understanding of the related accounting problems in the process of transnational M & A in our country.
【学位授予单位】：天津科技大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F275;F271

【相似文献】