本文選題：借殼上市　切入點：會計處理　出處：《中國財政科學研究院》2017年碩士論文

【摘要】：借殼上市的產(chǎn)生存在其必然性。隨著資本市場的發(fā)展,企業(yè)的融資需求也在增加,相比于IPO,借殼上市憑借周期短和成本低的特點,吸引了各行各業(yè)的關(guān)注,其中不乏一些行業(yè)的巨頭。當然,借殼上市出現(xiàn)也解救了一些無法翻身的上市公司,由此“炒殼”和投機現(xiàn)象也應(yīng)運而生。借殼上市一方面促進了資本市場的發(fā)展,另一方面也確實影響了資本市場的生態(tài)。近年來,借殼上市的會計問題更是爭議不斷,采用不同的會計處理方法會對財務(wù)報告產(chǎn)生不同的影響,而我國的借殼上市會計規(guī)范還尚未完善,對于會計處理方法的選擇更多的不是依據(jù)準則,而是企業(yè)自主決定的。2006年2月,財政部發(fā)布了《企業(yè)會計準則》及其講解,這也為并購重組的會計實務(wù)操作提供了依據(jù)。隨著借殼熱的出現(xiàn),財政部又先后頒布了《企業(yè)會計準則講解2008》和17號文,這使得借殼上市完全浮出水面。距我國發(fā)布企業(yè)合并會計準則,現(xiàn)已有10多年的時間,在這段時間里,中國的資本市場迅速發(fā)展,權(quán)益結(jié)合法和權(quán)益性交易也出現(xiàn)了被濫用的趨勢。到目前為止,借殼上市的會計問題依舊存在,本文從梳理借殼上市相關(guān)的概念和會計理論著手,對借殼上市會計的應(yīng)用現(xiàn)狀進行了統(tǒng)計分析,再對借殼上市的會計問題進行剖析,最后本文針對借殼上市會計存在的問題提出了自己的建議。其中,對于借殼上市相關(guān)概念的討論包括借殼上市的定義、易混淆的借殼上市、整體上市與買殼上市的區(qū)別、借殼上市和企業(yè)合并的關(guān)系,還包括業(yè)務(wù)、權(quán)益性交易原則等會計相關(guān)概念。針對借殼上市會計存在的問題,本文提出了以下幾個建議:第一,堅持實質(zhì)重于形式的原則,細化是否構(gòu)成“業(yè)務(wù)”的判斷標準;第二,建立起權(quán)益性交易原則的框架體系,完善不構(gòu)成“業(yè)務(wù)”的會計處理方法;第三,對反向購買法下商譽的確認或損益的攤銷進行分類處理;第四,減小不同會計處理方法間的不平衡性;第五,加強殼資源的價值化研究。唯有從這幾個方面著手,才能逐步解決借殼上市中存在的會計問題。
[Abstract]:The emergence of backdoor listing has its inevitability. With the development of capital market, the financing demand of enterprises is also increasing. Compared with IPO, backdoor listing has attracted the attention of various industries by virtue of the characteristics of short cycle and low cost. Of course, the emergence of backdoor listing has also saved some listed companies that cannot turn their backs. Thus, "shell speculation" and speculation have also emerged. On the one hand, backdoor listing has promoted the development of the capital market. On the other hand, it does affect the ecology of the capital market. In recent years, the accounting problems of backdoor listing have been more and more controversial, and different accounting methods will have different effects on financial reports. However, the accounting standard of backdoor listing in our country is not perfect, and the choice of accounting treatment method is not based on the standard, but is decided by the enterprises themselves. In February 2006, the Ministry of Finance issued the Accounting Standards for Enterprises and its explanation. This also provides the basis for the accounting practice of mergers and acquisitions and reorganization. With the emergence of the shell lending fever, the Ministry of Finance has successively promulgated articles 2008 and 17 explaining the Accounting Standards for Enterprises. It has been more than 10 years since China issued the accounting standards for the merger of enterprises. During this period, China's capital market has developed rapidly. So far, the accounting problems of backdoor listing still exist. This paper begins with the related concepts and accounting theories of backdoor listing. This paper makes a statistical analysis on the current situation of the application of backdoor listing accounting, and then analyzes the accounting problems of backdoor listing. Finally, this paper puts forward some suggestions for the problems existing in the backdoor listing accounting. The discussion on the related concepts of backdoor listing includes the definition of backdoor listing, confusing backdoor listing, the difference between holistic listing and backdoor listing, the relationship between backdoor listing and merger, and business. Aiming at the problems existing in backdoor listing accounting, this paper puts forward the following suggestions: first, adhere to the principle that substance is more important than form, and refine the judgment standard whether constitutes "business"; second, Set up the frame system of the principle of equity transaction, perfect the accounting treatment method which does not constitute "business"; third, classify the recognition of goodwill or amortization of profit and loss under reverse purchase method; fourth, To reduce the imbalance between different accounting treatment methods; fifthly, to strengthen the research on the value of shell resources. Only from these aspects can we gradually solve the accounting problems existing in the backdoor listing.
【學位授予單位】：中國財政科學研究院
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F275;F832.51

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本文編號：1677610