本文選題：借殼上市 + 反向收購(gòu)�。� 參考：《上海交通大學(xué)》2012年碩士論文

【摘要】：借殼上市作為企業(yè)一種特殊的上市融資手段之一，在中國(guó)資本市場(chǎng)融資中曾經(jīng)起到非常重要的作用，，許多無(wú)法達(dá)到證監(jiān)會(huì)上市要求的企業(yè)通過(guò)這種途徑獲得了企業(yè)發(fā)展必要的資金。中國(guó)企業(yè)內(nèi)地借殼上市可以追溯到1993年的寶延事件。之后，借殼上市潮涌華夏大地，隨著操作的不斷成熟，借殼上市也因股票、資產(chǎn)的不同處理方式而變得越發(fā)復(fù)雜。而在整個(gè)借殼上市發(fā)展的過(guò)程中，國(guó)內(nèi)的會(huì)計(jì)準(zhǔn)則和稅務(wù)法規(guī)也隨著經(jīng)濟(jì)發(fā)展而不斷地改進(jìn)。本文歸納了不同的借殼方式在會(huì)計(jì)稅務(wù)中的不同處理方法，以使讀者更好的了解借殼上市涉及的會(huì)計(jì)稅務(wù)問(wèn)題，并能為從事借殼會(huì)計(jì)、稅務(wù)處理的業(yè)內(nèi)人士提供有益的幫助。 本文的邏輯脈絡(luò)如下：首先，文章闡述了借殼上市的定義、不同的操作模式，隨后，總結(jié)了中外借殼上市會(huì)計(jì)處理規(guī)范的變遷，并對(duì)不同的會(huì)計(jì)處理方法進(jìn)行了比較，同時(shí)，通過(guò)“容安借殼ST成功”實(shí)際案例，分析實(shí)際操作中會(huì)計(jì)方法的選擇及對(duì)財(cái)務(wù)報(bào)表的影響。文章的后一部分描述了借殼上市中涉及的稅務(wù)方面，整個(gè)包括借殼上市涉稅法律匯總，不同操作方法的分析，及對(duì)近期兩起借殼上市案例的涉稅分析。最后，作者對(duì)本文的結(jié)論進(jìn)行了概括性的描述。
[Abstract]:As one of the special means of listed financing for enterprises, the backdoor listing has played a very important role in the capital market financing of China. Many enterprises that can not meet the requirements of the SFC have obtained the necessary funds through this way. The mainland backdoor listing of Chinese enterprises can be traced back to the event of the 1993 treasure. After that, the borrowing shell listed in China, with the continuous maturation of the operation, the backdoor listing has become more complicated because of the different ways of stock and asset processing. In the process of the development of the whole shell listing, the domestic accounting standards and tax regulations have been constantly improved with the development of the economy. The different processing methods in the accounting tax can make the reader better understand the accounting and tax issues involved in the shell listing, and provide useful help for the people engaged in the backdoor accounting and tax treatment.
The logical vein of this article is as follows: first, the article expounds the definition of the listing of the shell and the different operating modes. Then, it summarizes the changes of the accounting treatment rules of the Chinese and foreign backdoor listing, and compares the different accounting treatment methods. At the same time, it analyzes the selection of the accounting methods in the actual operation through the actual case of "Rong an ST Cheng Gong". The latter part of the article describes the tax aspects involved in the listing of the shell, including the collection of tax related laws, the analysis of the different operating methods, and the analysis of the two cases in the near future. Finally, the author gives a general description of the conclusion of this article.
【學(xué)位授予單位】：上海交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F275;F832.51

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 林巧;上市公司換股并購(gòu)問(wèn)題淺析[D];上海交通大學(xué);2013年

本文編號(hào)：2079267