本文選題：購買法　切入點(diǎn)：權(quán)益結(jié)合法　出處：《西南石油大學(xué)》2016年碩士論文

【摘要】：企業(yè)合并是資本集中到市場集中的表現(xiàn),其在資本市場資源配置中發(fā)揮著重要的作用。企業(yè)合并也是企業(yè)擴(kuò)大生產(chǎn)經(jīng)營規(guī)模和市場規(guī)模,增加競爭優(yōu)勢的重要途徑。有效的合并會(huì)計(jì)處理方法能提供高質(zhì)量的會(huì)計(jì)信息,能夠有效引導(dǎo)利益相關(guān)者的決策行為,促進(jìn)資本市場的有效運(yùn)轉(zhuǎn)。企業(yè)合并會(huì)計(jì)處理方法的使用作為一個(gè)世界性的難題,其本身也是隨著世界各國和地區(qū)的經(jīng)濟(jì)市場環(huán)境及其發(fā)展變化而逐步發(fā)展的。在國際上已經(jīng)禁止使用權(quán)益結(jié)合法而統(tǒng)一采用購買法來進(jìn)行合并事項(xiàng)會(huì)計(jì)處理的大背景下,我國《企業(yè)會(huì)計(jì)準(zhǔn)則第20號一企業(yè)合并》(CAS20)規(guī)定,權(quán)益結(jié)合法適用于同一控制下的企業(yè)合并事項(xiàng)的會(huì)計(jì)處理,而購買法適用于非同一控制下的企業(yè)合并事項(xiàng)的會(huì)計(jì)處理。兩種會(huì)計(jì)處理方法在會(huì)計(jì)核算上具有本質(zhì)的差異。會(huì)計(jì)處理方法的差異必然導(dǎo)致會(huì)計(jì)報(bào)告信息具有一定的差異,不同的會(huì)計(jì)信息具有不同的會(huì)計(jì)后果及表現(xiàn),從而對利益相關(guān)者的價(jià)值判斷和決策具有不同的影響,產(chǎn)生相應(yīng)的經(jīng)濟(jì)后果。本文主要基于投資者視角以會(huì)計(jì)信息價(jià)值相關(guān)性為切入點(diǎn)來對企業(yè)合并不同會(huì)計(jì)處理方法所產(chǎn)生的經(jīng)濟(jì)后果進(jìn)行了研究。本文全面梳理了國內(nèi)外相關(guān)文獻(xiàn),圍繞著權(quán)益結(jié)合法是否存在合理的基礎(chǔ)以及不同合并處理方法帶來的經(jīng)濟(jì)后果是否具有顯著差異兩個(gè)方面進(jìn)行回顧、分類和總結(jié),指出已有研究的特點(diǎn)和不足。從企業(yè)合并和經(jīng)濟(jì)后果兩個(gè)方面對文章的相關(guān)理論進(jìn)行了分析。針對購買法和權(quán)益結(jié)合法在我國的具體應(yīng)用,本文主要從二者應(yīng)用所產(chǎn)生的會(huì)計(jì)后果和現(xiàn)實(shí)應(yīng)用中存在的問題兩個(gè)方面進(jìn)行了對比分析。在實(shí)證研究部分,筆者選取了滬深證券交易所中2013-2014年度發(fā)生企業(yè)合并的企業(yè)為分析樣本,運(yùn)用SPSS20.0統(tǒng)計(jì)軟件進(jìn)行多元線性回歸�；谕顿Y者視角以會(huì)計(jì)信息價(jià)值相關(guān)性為切入點(diǎn)研究不同企業(yè)合并會(huì)計(jì)處理方法下產(chǎn)生的經(jīng)濟(jì)后果。實(shí)證研究結(jié)果表明：不同的企業(yè)合并會(huì)計(jì)處理方法具有不同的經(jīng)濟(jì)后果,購買法比權(quán)益結(jié)合法表現(xiàn)出更高的價(jià)值相關(guān)性,購買法下提供的會(huì)計(jì)信息更有利于投資者作出正確的決策。筆者針對我國企業(yè)合并會(huì)計(jì)處理方法應(yīng)用中存在的問題提出有效建議。在文章最后也指出了本文研究的不足之處和未來研究的思路。筆者也相信：隨著我國資本市場的發(fā)展,我國企業(yè)合并準(zhǔn)則將會(huì)適時(shí)取消權(quán)益結(jié)合法,統(tǒng)一采用購買法來進(jìn)行合并業(yè)務(wù)的會(huì)計(jì)處理,達(dá)到與國際財(cái)務(wù)報(bào)告準(zhǔn)則的一致。
[Abstract]:Enterprise merger is the manifestation of capital concentration to market concentration, which plays an important role in the allocation of capital market resources. Effective combined accounting method can provide high quality accounting information, and can effectively guide the decision-making behavior of stakeholders. To promote the efficient operation of capital markets. The use of accounting methods for corporate consolidation is a worldwide challenge. It itself is also gradually developing with the economic market environment and its development and changes in various countries and regions of the world. Under the background of the international prohibition of the use of the law of combination of rights and interests and the unified adoption of the method of purchase for accounting treatment of consolidated items, The Accounting Standard for Enterprises No. 20 (No. 20) stipulates that the law of combination of rights and interests shall be applicable to the accounting treatment of the matter of enterprise merger under the same control. However, the purchase method is suitable for the accounting treatment of the enterprise merger under the same control. There are essential differences in accounting between the two accounting methods. The difference of accounting treatment methods will inevitably lead to the difference of accounting report information. Different accounting information has different accounting consequences and performance, which has different influence on the value judgment and decision of stakeholders. This paper mainly studies the economic consequences of different accounting methods of enterprise merger from the angle of view of investors, taking the correlation of accounting information value as the starting point. Relevant literature at home and abroad, Reviewing, classifying and summarizing whether there is a reasonable basis for the combination of rights and interests and whether there are significant differences in the economic consequences of different merger and treatment methods, This paper points out the characteristics and shortcomings of the existing research, analyzes the relevant theories of the article from the aspects of enterprise merger and economic consequences, and aims at the concrete application of the purchase method and the equity combination method in our country. This paper makes a comparative analysis of the accounting consequences of the two applications and the problems existing in the practical application. The author selects the enterprises in the Shanghai and Shenzhen Stock Exchange in 2013-2014 as the analysis sample. Using the SPSS20.0 statistical software to carry out multivariate linear regression. Based on the investor's perspective, the economic consequences of different enterprises' combined accounting methods are studied based on the correlation of accounting information value. The empirical results show that: no. The accounting treatment of the same enterprise merger has different economic consequences, The purchase method has higher value relevance than the equity combination method. The accounting information provided under the purchase method is more helpful for the investors to make the correct decision. The author puts forward some effective suggestions on the problems existing in the application of the accounting treatment method for the merger of enterprises in China. At the end of the article, the author also points out the research in this paper. The author also believes that with the development of China's capital market, Our country enterprise merger standard will cancel the rights and interests union method at the right time, adopt the purchase method to carry on the accounting treatment of the amalgamation business, reach the consistency with the international financial report standard.
【學(xué)位授予單位】：西南石油大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：F275

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