發(fā)布時(shí)間：2018-05-19 01:17

  本文選題：反向購買 + 會(huì)計(jì)處理��； 參考：《安徽工業(yè)大學(xué)》2017年碩士論文

【摘要】：目前,我國企業(yè)若采用IPO的方式來直接上市往往存在諸多不利因素,如高門檻、高成本、需要周期長等因素的影響,越來越多的企業(yè)會(huì)選擇通過反向購買的交易形式轉(zhuǎn)型成為上市公司。雖然企業(yè)并購重組形式多種多樣,但是反向購買作為企業(yè)可選擇的形式之一,因其存在一定的現(xiàn)實(shí)必要性和相對(duì)復(fù)雜性,正在受到理論界和實(shí)務(wù)界的廣泛關(guān)注。而且,由于我國企業(yè)正處在借殼上市的高頻期,主動(dòng)利用反向購買這種較為復(fù)雜的方式進(jìn)行重組并購的企業(yè)相較過去也越來越多。相對(duì)這種現(xiàn)狀而言,我國會(huì)計(jì)準(zhǔn)則的制定和適用過程中對(duì)企業(yè)反向購買問題的研究卻較為落后。尤其表現(xiàn)在會(huì)計(jì)實(shí)務(wù)中,企業(yè)反向購買業(yè)務(wù)的會(huì)計(jì)處理方式經(jīng)常不一致。我國會(huì)計(jì)準(zhǔn)則體系正處在逐步與國際會(huì)計(jì)準(zhǔn)則體系保持相對(duì)趨同的大環(huán)境中,如何規(guī)范會(huì)計(jì)實(shí)務(wù)操作過程、提高會(huì)計(jì)信息依據(jù)的權(quán)威性和準(zhǔn)確性,以及如何處理好企業(yè)合并商譽(yù)等問題,已成為我國會(huì)計(jì)理論界和實(shí)務(wù)界當(dāng)下亟待解決的難題。隨著國內(nèi)反向購買借殼上市的案例的增多和各方面研究的深入,相信這將有利于我國會(huì)計(jì)準(zhǔn)則體系建設(shè)的進(jìn)一步完善。本文選取海瀾之家反向購買凱諾科技為典型案例進(jìn)行分析解剖,首先是緒論部分,闡述了研究背景及意義,研究內(nèi)容和方法,以及國內(nèi)外研究的近況;第二部分是說明依據(jù)的理論基礎(chǔ)及概念解釋,尤其是對(duì)“反向購買”定義的內(nèi)涵與外延加以界定,同時(shí)陳述研究其發(fā)展的必要性、可行性,介紹我國反向購買的現(xiàn)行會(huì)計(jì)處理方法;第三、四部分通過對(duì)海瀾之家反向購買凱諾科技的案例分析,引申出我國反向并購中存在的商譽(yù)會(huì)計(jì)問題,并著重分析對(duì)其開展研究的迫切與必要;第五部分為案例研究得出的啟示與建議,通過分析得出海瀾之家反向購買凱諾科技,其差額確認(rèn)損益可能存在一定的估量誤差,希望本文對(duì)該案例的研究心得,能夠較好地解決我國企業(yè)反向購買中的商譽(yù)會(huì)計(jì)問題,同時(shí)能夠?yàn)橹袊鸩酵晟品聪蛸徺I會(huì)計(jì)準(zhǔn)則體系提出有益的參考意見。
[Abstract]:At present, there are many unfavorable factors such as high threshold, high cost, long period and so on, if enterprises in our country adopt the way of IPO to go public directly, there are many unfavorable factors, such as high threshold, high cost, long period and so on. More and more enterprises will choose to reverse the purchase of the form of trading to become listed companies. Although there are various forms of M & A, reverse purchase, as one of the alternative forms, is being paid more and more attention by the theoretical and practical circles because of its practical necessity and relative complexity. Moreover, because Chinese enterprises are in the high frequency period of backdoor listing, there are more and more enterprises that take the initiative to make use of the more complicated way of reverse buying to carry out reorganization and merger. In contrast to this situation, the research on the reverse purchase of enterprises in the process of establishing and applying accounting standards in our country is relatively backward. Especially in accounting practice, the accounting treatment of reverse purchasing business is often inconsistent. The accounting standard system of our country is in the environment of keeping relative convergence with the international accounting standard system step by step. How to standardize the operating process of accounting practice and improve the authority and accuracy of accounting information basis, And how to deal with the corporate mergence goodwill has become an urgent problem in the field of accounting theory and practice. With the increase of the cases of reverse purchase and backdoor listing in China and the in-depth research in all aspects, it is believed that this will be beneficial to the further improvement of the construction of accounting standards system in China. In this paper, the author chooses Hailanzhijia reverse purchase of Keno Technology as a typical case for analysis and anatomy, first of all, the introduction part, elaborated the research background and significance, research content and methods, as well as domestic and foreign research recent situation; The second part is to explain the theoretical basis and the conceptual explanation, especially to define the connotation and extension of the definition of "reverse purchase", and at the same time to state the necessity and feasibility of studying its development. This paper introduces the current accounting treatment methods of reverse purchase in China. The third and fourth parts generalize the problems of goodwill accounting in reverse mergers and acquisitions by analyzing the case of the reverse purchase of Keno technology by Hailanzhijia. The fifth part is the inspiration and suggestion of the case study. Through the analysis, the author draws the conclusion that Hailan House buys Keno Technology in reverse, and the difference between them may have some estimation error. It is hoped that the study of this case can solve the problem of goodwill accounting in the reverse purchase of Chinese enterprises, and at the same time, it can provide some useful suggestions for China to improve the system of reverse purchase accounting standards.
【學(xué)位授予單位】：安徽工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F406.7;F426.86

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本文編號(hào)：1908065