【摘要】：本世紀(jì)以來(lái),我國(guó)經(jīng)濟(jì)高速發(fā)展,資本市場(chǎng)日益活躍,企業(yè)利用資本市場(chǎng)通過并購(gòu)方式擴(kuò)大規(guī)模加速發(fā)展,尤其近年文化傳媒行業(yè)的并購(gòu)成為并購(gòu)市場(chǎng)的一大亮點(diǎn),商譽(yù)占收購(gòu)價(jià)格的比例越來(lái)越大,商譽(yù)會(huì)計(jì)計(jì)量日益成為會(huì)計(jì)信息使用者密切關(guān)注的問題。然而,由于我國(guó)商譽(yù)會(huì)計(jì)研究起步較晚,準(zhǔn)則規(guī)范尚不完善,導(dǎo)致商譽(yù)會(huì)計(jì)計(jì)量在實(shí)務(wù)中極為混亂。本文筆者基于進(jìn)一步完善準(zhǔn)則、規(guī)范實(shí)務(wù)計(jì)量的目的,對(duì)這一問題進(jìn)行探討。 文中筆者通過梳理和借鑒一些學(xué)者對(duì)并購(gòu)商譽(yù)產(chǎn)生的原因和商譽(yù)計(jì)量等課題的研究成果,結(jié)合我國(guó)準(zhǔn)則規(guī)定,系統(tǒng)介紹和分析了現(xiàn)行會(huì)計(jì)準(zhǔn)則下控股合并、吸收合并和新設(shè)合并下商譽(yù)的計(jì)量方法和存在的問題,并通過上市公司的經(jīng)典并購(gòu)案例對(duì)高商譽(yù)產(chǎn)生的原因和計(jì)量問題進(jìn)行了分析,以實(shí)證研究方式研究了我國(guó)上市公司尤其是文化傳媒行業(yè)公司并購(gòu)商譽(yù)的計(jì)量問題。 經(jīng)過筆者研究發(fā)現(xiàn)：由于我國(guó)現(xiàn)行會(huì)計(jì)準(zhǔn)則對(duì)并購(gòu)商譽(yù)的計(jì)量沒有明確具體的細(xì)則規(guī)定,導(dǎo)致上市公司和管理層從自身利益出發(fā)對(duì)并購(gòu)商譽(yù)的計(jì)量進(jìn)行人為操縱。具體的表現(xiàn)形式為：人為的對(duì)購(gòu)買日進(jìn)行控制和選擇,選擇有利的日期作為企業(yè)合并的購(gòu)買日；對(duì)合并成本的確認(rèn)進(jìn)行選擇,如選擇更低的合并成本以減少合并商譽(yù)的金額；對(duì)或有對(duì)價(jià)的確認(rèn)與否進(jìn)行選擇,盡量不確認(rèn)、盡量少調(diào)整或到期一次性確認(rèn)或有對(duì)價(jià)的現(xiàn)象極為普遍。針對(duì)這些現(xiàn)象,筆者提出了自己的觀點(diǎn)和完善措施,希望對(duì)規(guī)范商譽(yù)計(jì)量起到積極的作用。
[Abstract]:Since this century, with the rapid development of our economy, the capital market has become increasingly active. Enterprises use the capital market to expand their scale and accelerate their development, especially in recent years, the M & A in the cultural media industry has become a bright spot in the M & A market. Goodwill accounts for more and more proportion of purchase price. Accounting measurement of goodwill has become a problem that accounting information users pay close attention to. However, due to the late start of goodwill accounting in our country and the imperfect standards, the measurement of goodwill accounting is in great confusion in practice. Based on the purpose of perfecting the criterion and standardizing the practical measurement, the author probes into this problem. By combing and drawing lessons from some scholars' research results on the causes of goodwill and goodwill measurement of M & A, and combining with the regulations of China's standards, the author systematically introduces and analyzes the holding and merging under the current accounting standards. The measurement methods and problems of goodwill under merger and new merger are absorbed, and the causes and measurement problems of high goodwill are analyzed through classic M & A cases of listed companies. This paper studies the measurement of M & A goodwill of listed companies in China, especially in the cultural media industry. Through the author's research, it is found that the current accounting standards of our country do not have clear and specific rules on the measurement of goodwill of M & A, which leads to the artificial manipulation of the measurement of goodwill of M & A by listed companies and management authorities in view of their own interests. The specific forms are as follows: artificially controlling and selecting the purchase date, choosing the favorable date as the purchase date of the merger, choosing the confirmation of the merger cost, for example, choosing the lower merger cost to reduce the amount of the combined goodwill; It is very common to choose whether the contingent consideration is confirmed or not, not to confirm as much as possible, and to minimize the adjustment or expiration of one-time confirmation or consideration. In view of these phenomena, the author puts forward his own viewpoint and perfect measures, hoping to play a positive role in standardizing goodwill measurement.
【學(xué)位授予單位】：北京交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F275

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本文編號(hào)：2387521