本文關(guān)鍵詞：我國(guó)企業(yè)反向購(gòu)買合并的會(huì)計(jì)處理研究　出處：《吉林財(cái)經(jīng)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

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【摘要】：隨著我國(guó)證券市場(chǎng)的發(fā)展，上市公司中陸續(xù)分化出一批業(yè)績(jī)不佳、難以為繼的企業(yè)，這些企業(yè)因仍保有上市資格。與一般企業(yè)相比，上市公司最大的優(yōu)勢(shì)是能在證券市場(chǎng)上的持續(xù)融資功能，以此促進(jìn)公司規(guī)模的快速增長(zhǎng)。因此，上市公司的上市資格已成為一種“稀有資源”，而因處于嚴(yán)重虧損、生產(chǎn)經(jīng)營(yíng)難以為繼的被ST（特殊處理）的上市公司則被稱為“殼公司”。由于這些上市公司機(jī)制轉(zhuǎn)換不徹底，不善于經(jīng)營(yíng)管理，其業(yè)績(jī)表現(xiàn)不盡如人意，喪失了在證券市場(chǎng)的融資能力，要充分利用上市公司的這個(gè)“殼”資源，就必須對(duì)其進(jìn)行資產(chǎn)重組。反向購(gòu)買是“借殼上市”的一種常見(jiàn)手段，也是改善上市公司盈利能力、充分地利用上市公司資源的一種資產(chǎn)重組形式。在我國(guó)IPO直接上市具有門檻較高、成本高昂、周期長(zhǎng)等不利因素,讓具有較強(qiáng)競(jìng)爭(zhēng)能力和盈利能力，但融資渠道單一眾多優(yōu)質(zhì)創(chuàng)新企業(yè)的上市愿望有了重重阻礙、變得難以實(shí)現(xiàn)。于是，越來(lái)越多的企業(yè)已經(jīng)或希望轉(zhuǎn)型成為上市公司，登上證券市場(chǎng)的舞臺(tái)，而很多都是通過(guò)反向購(gòu)買的交易形式完成的。近年來(lái),我國(guó)企業(yè)在實(shí)務(wù)中通過(guò)反向購(gòu)買實(shí)現(xiàn)間接上市的企業(yè)大有穩(wěn)步上升的態(tài)勢(shì)。實(shí)現(xiàn)間接上市的企業(yè)在上市融資中拓寬了融資渠道，與此同時(shí)也考驗(yàn)著會(huì)計(jì)界在專業(yè)知識(shí)領(lǐng)域?qū)Ψ聪蛸?gòu)買合并的會(huì)計(jì)問(wèn)題的處理有著怎樣更深一步的思考�，F(xiàn)如今體現(xiàn)出的企業(yè)合并財(cái)務(wù)信息不具可比性、信息失真的問(wèn)題，是由于我國(guó)在會(huì)計(jì)政策上的缺陷。這些問(wèn)題的存在不僅不利于保護(hù)投資者的利益,從長(zhǎng)遠(yuǎn)來(lái)看，也不利于我國(guó)資本市場(chǎng)以及企業(yè)并購(gòu)活動(dòng)的發(fā)展。目前我國(guó)反向購(gòu)買在實(shí)務(wù)中會(huì)計(jì)的處理并不一致，如何規(guī)范會(huì)計(jì)實(shí)務(wù)操作過(guò)程、提高會(huì)計(jì)合并信息的可比性、提高會(huì)計(jì)信息依據(jù)的權(quán)威性和可信賴程度以及合并中商譽(yù)處理問(wèn)題，成為了當(dāng)下反向購(gòu)買合并的會(huì)計(jì)處理中亟待解決的難題。 基于反向購(gòu)買會(huì)計(jì)處理中商譽(yù)問(wèn)題的復(fù)雜性，通過(guò)對(duì)我國(guó)目前反向購(gòu)買的概況做出總結(jié)分析，本文在嚴(yán)格執(zhí)行準(zhǔn)則規(guī)定基礎(chǔ)上結(jié)合案例研究反向購(gòu)買合并的會(huì)計(jì)處理的方法。通過(guò)理論分析提出合理化建議，以求達(dá)到創(chuàng)新思維的研究目的。本文結(jié)合我國(guó)企業(yè)反向購(gòu)買總體概況、我國(guó)企業(yè)反向購(gòu)買發(fā)展趨勢(shì)、我國(guó)企業(yè)反向購(gòu)買實(shí)例歸總?cè)齻�(gè)相整合的主要問(wèn)題,分析了我國(guó)企業(yè)反向購(gòu)買中的會(huì)計(jì)處理問(wèn)題以及對(duì)財(cái)務(wù)報(bào)表的影響。由于對(duì)會(huì)計(jì)準(zhǔn)則理解和執(zhí)行上的偏差，上市公司在反向購(gòu)買中，對(duì)商譽(yù)的確認(rèn)和計(jì)量方法存在差異，，導(dǎo)致企業(yè)合并后的財(cái)務(wù)報(bào)表和各種財(cái)務(wù)指標(biāo)存在重大差異，特別是導(dǎo)致了上市公司企業(yè)并購(gòu)后的財(cái)務(wù)指標(biāo)變得不具可比性，從而降低了會(huì)計(jì)信息對(duì)信息使用者的決策價(jià)值。鑒于上述情況，本文在基于對(duì)會(huì)計(jì)處理、財(cái)務(wù)報(bào)表的影響等問(wèn)題的分析中滲透著商譽(yù)處理方法的問(wèn)題，分析和探究了我國(guó)企業(yè)反向購(gòu)買個(gè)案中的商譽(yù)處理利弊，以及從商譽(yù)角度出發(fā)，對(duì)我國(guó)企業(yè)反向購(gòu)買的會(huì)計(jì)處理提出改進(jìn)建議。
[Abstract]:With the development of China's securities market, listed companies have appeared a number of poor performance, difficult to continue enterprises, these enterprises still have the qualifications listed. Compared with the general business, the biggest advantage is listed companies in the stock market continued financing function, so as to promote the rapid growth of the size of the company. Therefore, listed companies the listing qualification has become a "scarce resources", because in a serious loss of production and operation, difficult to continue by ST (special treatment) of the listed company is called "shell company". Because of these listed companies for conversion is not complete, not good at management, its performance is not satisfactory, the loss in securities the market financing capacity, to make full use of the "shell" of the listed company, it must recapitalise. Reverse purchase is a common means of backdoor listing, but also change Good profitability of listed companies, fully utilize the resources of listed companies a way of asset reorganization in China. IPO direct listing has a higher threshold, high cost, long cycle and other unfavorable factors, that has strong competitive ability and profitability, but many high-quality innovative financing channels for a single enterprises listed on the desire to have obstacles. Are difficult to achieve. Therefore, more and more enterprises have or want to transition to become a listed company, the securities market appeared on the stage, and many are completed through a reverse purchase transaction form. In recent years, China's enterprises in practice by indirect listed companies buy a reverse indirect steady upward trend. Listed companies to broaden the financing channels in the listing and financing, processing at the same time is also a test of the accounting profession accounting problems of reverse merger purchase in the professional field of knowledge is how A kind of thinking step deeper. Now reflects the enterprise merger of financial information are not comparable, the problem of information distortion, because China is in the accounting policy of the defects. These problems are not conducive to the protection of the interests of investors, in the long run, is not conducive to the development of China's capital market and enterprise M & A activity. At present our country counter purchase accounting in practice is not consistent, how to regulate the accounting practice operation process, improve the accounting information with the comparability of accounting information, improve the authority basis and trustworthy degree, and goodwill problem, become a reverse purchase acquisition accounting problems needs to be solved.
The complexity of the reverse purchase problem based on the accounting treatment of goodwill, through the summary analysis of the current situation of our country to buy back, in the strict implementation of the accounting method standards based on the combination of case study of reverse purchase merger. Through theoretical analysis, put forward reasonable suggestions, in order to achieve the research purpose of creative thinking. In this paper I Chinese enterprises reverse purchase general situation, our country enterprise reverse buying trend, Chinese enterprises reverse purchase example three main problems summed up the integration, analyzes the accounting problems in our enterprises in reverse purchase and impact on financial statements. The understanding deviation of accounting standards and the implementation of the listed companies in the reverse the purchase, recognition and measurement of goodwill differences, causes the enterprise after the merger of financial statements and various financial indicators have significant difference. Don't be led to financial indicators of listed companies after mergers and acquisitions is not comparable, thus reducing the decision value of accounting information for users. In view of the above, based on the accounting treatment of financial statements based on Impact Analysis of problems such as infiltration of goodwill treatment methods, analysis and research of goodwill the advantages and disadvantages of China's enterprises to purchase reverse processing in the case, and from the perspective of goodwill, to our country enterprise reverse purchase accounting and put forward the improvement proposal.

【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F275;F832.51

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