本文關(guān)鍵詞：公司并購中業(yè)績承諾補(bǔ)償?shù)臅嬏幚韱栴}研究　出處：《上海國家會計學(xué)院》2017年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 業(yè)績承諾 會計處理 或有對價

【摘要】：并購作為最大化企業(yè)價值和創(chuàng)造持續(xù)競爭力的有效手段,受到越來越多企業(yè)的青睞,并購方案的設(shè)計也越來越多樣化。業(yè)績承諾補(bǔ)償既可以彌補(bǔ)交易雙方存在的信息不對稱,削弱信息不對稱導(dǎo)致的負(fù)面效應(yīng),又可以有效的促進(jìn)業(yè)績承諾方管理層積極提高標(biāo)的企業(yè)的業(yè)績。上市公司簽訂業(yè)績承諾補(bǔ)償協(xié)議的數(shù)量和金額逐年增加。與此同時,近幾年的業(yè)績承諾未完成率出現(xiàn)了明顯的上升,2010年至2015年未完成的業(yè)績承諾補(bǔ)償分別有0、1、14、33、42和107項(xiàng)。并購時的業(yè)績承諾補(bǔ)償是否要確認(rèn),業(yè)績不達(dá)標(biāo)觸發(fā)的業(yè)績補(bǔ)償在會計上該如何處理,不同原因?qū)е碌臉I(yè)績補(bǔ)償處理方法是否一致,目前的會計準(zhǔn)則并無明確規(guī)定。上市公司對業(yè)績補(bǔ)償?shù)臅嬏幚砀鞑幌嗤?在公開信息中的披露也存在很多問題,研究出針對這些會計處理難題的解決方法迫在眉睫,故本文對業(yè)績承諾補(bǔ)償這一課題進(jìn)行了深入的研究。首先,本文開篇描述了業(yè)績不達(dá)標(biāo)事件頻發(fā)導(dǎo)致的業(yè)績承諾補(bǔ)償?shù)臅嬏幚韱栴},由此引出本文的研究背景和意義,在對國內(nèi)外文獻(xiàn)梳理和回顧同時,明確當(dāng)前的會計處理中存在的問題,同時介紹了本文采用的研究方法和文章框架,并指出本文存在的不足和創(chuàng)新之處。其次,對業(yè)績承諾補(bǔ)償?shù)陌l(fā)展歷程和實(shí)施情況進(jìn)行了充分的介紹,在了解業(yè)績承諾補(bǔ)償定義和構(gòu)成要件的前提下探究上市公司采用業(yè)績承諾補(bǔ)償?shù)膭右颉Ｖ?分別論述了國內(nèi)外會計準(zhǔn)則對業(yè)績承諾補(bǔ)償會計處理的規(guī)定,詳細(xì)分析了在我國會計準(zhǔn)則的規(guī)定下業(yè)績承諾補(bǔ)償?shù)某跏即_認(rèn)、后續(xù)計量、信息披露。最后,對當(dāng)前市場中業(yè)績承諾補(bǔ)償會計處理的現(xiàn)狀進(jìn)行闡述,選出代表性案例高新興收購重慶訊美,介紹其案例背景、業(yè)績承諾補(bǔ)償方案以及觸發(fā)補(bǔ)償義務(wù)后收到補(bǔ)償款的會計處理,分析其會計處理的合理性。對比分析或有資產(chǎn)和或有對價認(rèn)定下會計處理上的差異,以及兩種處理方法的動機(jī)、對財務(wù)報表和市場參與者的影響,并且對案例進(jìn)行了評述。在文末對全文進(jìn)行了總結(jié),提出對會計政策制定的建議和對監(jiān)管機(jī)構(gòu)的建議。
[Abstract]:M & A, as an effective means to maximize the value of enterprises and create sustainable competitiveness, is favored by more and more enterprises. Performance commitment compensation can not only make up for the information asymmetry between the two sides of the transaction, but also weaken the negative effect caused by the information asymmetry. It can also effectively promote the performance commitment party management to actively improve the performance of the underlying enterprises. The number and amount of performance commitment compensation agreements signed by listed companies are increasing year by year. There has been a marked increase in the unfulfilled rate of performance commitments in recent years, with compensation for outstanding performance commitments from 2010 to 2015 being 0 / 1 / 14 / 33, respectively. 42 and 107. Whether the performance commitment compensation at the time of acquisition is to be confirmed, how performance compensation triggered by performance substandard is to be treated in accounting, and whether the treatment of performance compensation for different reasons is consistent. The current accounting standards are not clearly stipulated. The accounting treatment of performance compensation of listed companies is different, and there are many problems in the disclosure of public information. It is urgent to study the solutions to these accounting problems, so this paper makes an in-depth study on performance commitment compensation. First of all. At the beginning of this paper, it describes the accounting treatment of performance commitment compensation caused by frequent incidents of performance substandard, which leads to the research background and significance of this paper, while combing and reviewing the literature at home and abroad. Make clear the existing problems in the current accounting treatment, at the same time introduce the research methods and the framework of this article, and point out the shortcomings and innovations of this paper. Secondly. The development course and implementation of performance commitment compensation are fully introduced, and the motivation of performance commitment compensation in listed companies is explored on the premise of understanding the definition and constitutive elements of performance commitment compensation. This paper discusses the accounting rules of performance commitment compensation in domestic and foreign accounting standards respectively, and analyzes in detail the initial recognition, follow-up measurement, information disclosure of performance commitment compensation under the provisions of our country's accounting standards. This paper expounds the current situation of accounting treatment of performance commitment compensation in the current market, selects the representative case of Gao Xinxing to buy Chongqing Xinmei, and introduces its case background. The performance commitment compensation scheme and the accounting treatment of receiving the compensation after triggering the compensation obligation, and analyzing the reasonableness of the accounting treatment. The differences in accounting treatment under the contingent assets and contingent consideration are compared and analyzed. As well as the motivation of the two methods, the impact of financial statements and market participants, and the case is reviewed. At the end of this paper, the full text is summarized. Make recommendations on accounting policy formulation and regulators.
【學(xué)位授予單位】：上海國家會計學(xué)院
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.6;F406.7;F271

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 孟司雨;;企業(yè)合并中或有對價會計處理問題研究——以方正證券收購民族證券為例[J];財會通訊;2016年34期

2 張惠娟;;企業(yè)合并中或有對價的會計處理探析[J];財會月刊;2016年31期

3 王晨;;業(yè)績補(bǔ)償在并購交易中合并方的會計處理[J];會計之友;2016年15期

4 謝紀(jì)剛;張秋生;;上市公司控股合并中業(yè)績承諾補(bǔ)償?shù)臅嬏幚怼谖寮夜镜陌咐治鯷J];會計研究;2016年06期

5 謝欣靈;;A股上市公司并購重組過程中的業(yè)績承諾問題研究[J];時代金融;2016年08期

6 楊森;;基于期權(quán)視角的業(yè)績補(bǔ)償款會計處理[J];合作經(jīng)濟(jì)與科技;2015年18期

7 李光珍;李國范;;業(yè)績承諾現(xiàn)金補(bǔ)償會計處理研究[J];財會研究;2015年06期

8 余芳沁;薛祖云;;上市公司業(yè)績補(bǔ)償?shù)臅嬏幚韀J];財務(wù)與會計;2015年03期

9 唐英;;甘肅“對賭協(xié)議案”判決之評析——以法律方法的運(yùn)用為視角[J];法學(xué)論壇;2015年01期

10 呂長江;韓慧博;;業(yè)績補(bǔ)償承諾、協(xié)同效應(yīng)與并購收益分配[J];審計與經(jīng)濟(jì)研究;2014年06期

相關(guān)重要報紙文章 前1條

1 段愛群;;對賭協(xié)議如何進(jìn)行會計和稅務(wù)處理[N];中國會計報;2013年

相關(guān)碩士學(xué)位論文 前2條

1 李劍;上市公司并購業(yè)績承諾與公司估值關(guān)系研究[D];廣州大學(xué);2016年

2 殷榮陽;對賭協(xié)議法律問題研究[D];湖南師范大學(xué);2011年

，

本文編號：1411558