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  本文關(guān)鍵詞： 會計準(zhǔn)則 反向購買 會計處理　出處：《財政部財政科學(xué)研究所》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著資本市場的發(fā)展,企業(yè)融資需求的日益增加,反向購買應(yīng)運(yùn)而生。反向購買,又稱反向收購,借殼上市,它是指不論上市公司是凈殼還是非凈殼,其最后的結(jié)果都是非上市公司股東取得上市公司的控制權(quán),成為上市公司的控股股東,實(shí)現(xiàn)間接上市。作為一種特殊的企業(yè)合并,反向購買拓寬了企業(yè)的融資方式,成為企業(yè)實(shí)現(xiàn)上市的捷徑。相比于IPO,反向購買有費(fèi)用低,周期短,易成功上市等許多優(yōu)點(diǎn)。同時,我國IPO數(shù)次關(guān)閘和新股上市審查日益趨嚴(yán)的現(xiàn)狀,使越來越多的企業(yè)選擇反向購買上市。2008年,我國在會計準(zhǔn)則中首次對反向購買進(jìn)行了規(guī)范,并在之后對其不斷進(jìn)行修訂。然而,到目前為止,反向購買方面的制度仍然不完善,造成反向購買會計處理不規(guī)范,不統(tǒng)一,甚至不能真實(shí)的反映交易的實(shí)質(zhì),極易威脅資本市場的穩(wěn)定,損害投資者的利益。盡快完善反向購買會計準(zhǔn)則,對規(guī)范反向購買交易,保證資本市場的正常、有序運(yùn)行,維護(hù)投資者的利益具有重要意義。 本文共六個部分,第一部分緒論簡要介紹了本文的研究背景、研究意義、研究方法和思路,并從國外、國內(nèi)兩個方面介紹了反向購買的發(fā)展變遷和目前的研究現(xiàn)狀。第二部分是反向購買的相關(guān)理論,主要包括反向購買的概念界定,反向購買的實(shí)施步驟和各種模式,并對反向購買和IPO上市的優(yōu)劣進(jìn)行了比較。第三部分對我國當(dāng)前反向購買的會計處理規(guī)定作了介紹。文章第四、五、六部分是通過案例分析,發(fā)現(xiàn)反向購買在當(dāng)前實(shí)務(wù)操作中存在的問題,并對完善反向購買提出自己的建議。文章第六部分是本文的結(jié)論和不足。
[Abstract]:With the development of capital market, the financing demand of enterprises is increasing day by day. Reverse purchase, also known as reverse purchase, is called reverse purchase, which refers to whether the listed company is a net shell or a non-net shell. The final results are that the shareholders of the non-listed company obtain the control of the listed company, become the controlling shareholder of the listed company, and realize the indirect listing. Reverse purchase broadens the financing mode of enterprises and becomes the shortcut for enterprises to realize listing. Compared with IPO reverse purchase has many advantages such as low cost short cycle easy to be listed successfully and so on. At the same time. The current situation of IPO closing several times and new stock listing is becoming more and more strict, which makes more and more enterprises choose reverse purchase listing. In 2008, our country first regulated reverse purchase in accounting standards. However, up to now, the reverse purchase system is still not perfect, resulting in the reverse purchase accounting treatment is not standardized, unified, or even can not truly reflect the essence of the transaction. It is easy to threaten the stability of the capital market, harm the interests of investors. Improve the reverse purchase accounting standards as soon as possible, regulate reverse purchase transactions, and ensure the normal and orderly operation of the capital market. Safeguarding the interests of investors is of great significance. There are six parts in this paper. The first part introduces the research background, research significance, research methods and ideas from abroad. The second part is the related theory of reverse purchase, including the definition of reverse purchase concept. The implementation steps and various models of reverse purchase, and the advantages and disadvantages of reverse purchase and IPO listing are compared. The third part introduces the current accounting rules of reverse purchase in China. Article 4th, 5. The sixth part is through the case analysis, discovers the reverse purchase in the current practice operation existence question, and puts forward own suggestion to consummate the reverse purchase. The article 6th part is the conclusion and the insufficiency of this article.
【學(xué)位授予單位】：財政部財政科學(xué)研究所
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F275;F832.51;F276.6

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本文編號：1457691