本文選題：跨國(guó)并購(gòu)　切入點(diǎn)：會(huì)計(jì)處理　出處：《吉林大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著我國(guó)汽車產(chǎn)業(yè)群的發(fā)展壯大，配套的汽車零部件產(chǎn)業(yè)是否有十足的競(jìng)爭(zhēng)力將對(duì)我國(guó)未來(lái)汽車產(chǎn)業(yè)的發(fā)展起到重要的作用。本文的主角均勝電子作為我國(guó)汽車零部件企業(yè)中的典型代表，在民營(yíng)汽車零部件品牌中脫穎而出，其在穩(wěn)步擴(kuò)大國(guó)內(nèi)市場(chǎng)的同時(shí)，通過(guò)并購(gòu)德國(guó)普瑞也在國(guó)際市場(chǎng)逐漸占據(jù)一席之地。均勝電子通過(guò)整合德國(guó)普瑞的產(chǎn)品線，不斷完善產(chǎn)品結(jié)構(gòu)，形成了具有競(jìng)爭(zhēng)力的支柱產(chǎn)品。本文通過(guò)對(duì)均勝電子跨國(guó)并購(gòu)中會(huì)計(jì)問(wèn)題研究，包括對(duì)標(biāo)的資產(chǎn)的估值、會(huì)計(jì)方法選擇、支付方式及并購(gòu)中其他會(huì)計(jì)處理，并對(duì)合并后績(jī)效進(jìn)行評(píng)價(jià)，本文采用綜合績(jī)效評(píng)分法研究此次并購(gòu)對(duì)均勝電子的績(jī)效影響進(jìn)行分析。 本文主要分為六個(gè)章節(jié)來(lái)進(jìn)行論證研究，各部分主要內(nèi)容如下： 第一章為緒論部分，對(duì)本文的的研究背景、研究意義、研究?jī)?nèi)容及邏輯框架、研究方法及創(chuàng)新點(diǎn)與不足等方面進(jìn)行簡(jiǎn)要闡述。 第二章為研究現(xiàn)狀與理論綜述部分，對(duì)跨國(guó)并購(gòu)的相關(guān)理論發(fā)展、理論內(nèi)容及理論創(chuàng)新等進(jìn)行綜述，并對(duì)國(guó)內(nèi)外學(xué)者的有關(guān)跨國(guó)并購(gòu)的觀點(diǎn)進(jìn)行綜述。 第三章為均勝電子跨國(guó)并購(gòu)案的簡(jiǎn)介，包括對(duì)均勝電子及德國(guó)普瑞的介紹，并購(gòu)事件的實(shí)施過(guò)程及實(shí)施結(jié)果的介紹。 第四章為均勝電子跨國(guó)并購(gòu)案中的會(huì)計(jì)問(wèn)題的研究。包括并購(gòu)前資產(chǎn)價(jià)值的估值的研究、會(huì)計(jì)方法的選擇、支付方式的選擇等方面，以及對(duì)各會(huì)計(jì)要素的處理中存在的會(huì)計(jì)問(wèn)題的研究。 第五章是對(duì)均勝電子跨國(guó)并購(gòu)后的財(cái)務(wù)狀況進(jìn)行的績(jī)效評(píng)估，通過(guò)對(duì)比并購(gòu)前后的財(cái)務(wù)指標(biāo)對(duì)并購(gòu)成果進(jìn)行定量判斷，從而得出并購(gòu)成敗的結(jié)論。 第六章是對(duì)本文研究的總結(jié)。對(duì)均勝電子跨國(guó)并購(gòu)案中的經(jīng)驗(yàn)進(jìn)行總結(jié)，，對(duì)不足之處提出相應(yīng)的建議，以期對(duì)以后的企業(yè)跨國(guó)并購(gòu)行為起到一定的借鑒作用。 企業(yè)并購(gòu)并并非終止，而是下一個(gè)新階段的開始，并購(gòu)之后是否能夠很好的利用資源優(yōu)勢(shì)，對(duì)資源進(jìn)行充分合理的整合利用是才是判斷跨國(guó)并購(gòu)行為是否成功的關(guān)鍵。本文通過(guò)對(duì)跨國(guó)收購(gòu)過(guò)程及收購(gòu)后企業(yè)經(jīng)營(yíng)表現(xiàn)的分析、資源整合效果的分析得出相應(yīng)的結(jié)論，對(duì)于研究我國(guó)企業(yè)跨國(guó)并購(gòu)行為保有一定的現(xiàn)實(shí)意義。
[Abstract]:With the development of China's automobile industry cluster, Whether the matching auto parts industry is competitive or not will play an important role in the development of China's automobile industry in the future. Private auto parts brands stand out as they steadily expand the domestic market and gradually gain a foothold in the international market through mergers and acquisitions of Germany's Prey. Through the research on the accounting problems of Junsheng Electronic Cross-border M & A, including the valuation of the underlying assets, the choice of accounting methods, payment methods and other accounting treatment in M & A, the product structure has been continuously improved and a competitive pillar product has been formed. This paper uses the comprehensive performance scoring method to study the impact of the merger on the performance of Junsheng Electronics. This paper is divided into six chapters to demonstrate the research, the main contents of each part are as follows:. The first chapter is the introduction, the research background, research significance, research content and logical framework, research methods and innovative points and shortcomings are briefly described. The second chapter is the research status and theoretical review part, the related theoretical development of cross-border M & A, theoretical content and theoretical innovation are summarized, and domestic and foreign scholars on cross-border M & A views are summarized. The third chapter is a brief introduction of Junsheng Electronic M & A, including the introduction of Junsheng Electronics and German Prey, the implementation process of M & A and the results of the implementation. The fourth chapter is the research on accounting problems in the M & A cases, including the valuation of assets before M & A, the choice of accounting methods, the choice of payment methods, etc. And the study of accounting problems existing in the treatment of various accounting elements. The fifth chapter is the performance evaluation of the financial situation after the cross-border M & A of Junsheng Electronics, through the comparison of the financial indicators before and after M & A to quantitatively judge the results of M & A, so as to draw the conclusion of success or failure of M & A. The sixth chapter is the summary of this paper. To sum up the experience of Junsheng electronic cross-border mergers and acquisitions, put forward the corresponding recommendations to the deficiencies, in order to play a certain role in the future cross-border M & A behavior. M & A is not an end, but the beginning of the next new stage. Will it be possible to make good use of the advantages of resources after M & A? It is the key to judge the success of transnational merger and acquisition. This paper analyzes the process of transnational acquisition and the performance of the enterprise after the acquisition, and draws the corresponding conclusion through the analysis of the effect of resource integration. It has certain practical significance for studying the behavior of transnational merger and acquisition of Chinese enterprises.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F271;F275;F426.6

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