本文關鍵詞： 輕資產公司 合并商譽 減值 會計準則　出處：《廈門大學》2014年碩士論文　論文類型：學位論文

【摘要】：黨的“十八大”提出,要支持戰(zhàn)略性新興產業(yè)的發(fā)展,逐步退出或淘汰低產能的產業(yè)。在此背景下,我國將有越來越多上市公司通過收購和合并進行產業(yè)整合,商譽相關會計準則的使用范圍將更廣。在眾多上市公司中,主要集中在中小板和創(chuàng)業(yè)板的輕資產公司近年呈現出資金規(guī)模大,并購活躍度高等特點。由于輕資產公司的性質,致使企業(yè)合并過程中往往出現較高的溢價。按照企業(yè)會計準則的規(guī)定,高溢價容易形成較高的企業(yè)合并商譽,并帶來期后商譽減值及測試等相關問題,引起市場的關注。因此,商譽會計準則在輕資產公司中的應用情況值得進行關注和探討。 本文首先介紹輕資產公司的概念和現狀,對A股市場輕資產公司的分布情況和特點進行統(tǒng)計分析,指出輕資產公司合并商譽減值特點。通過對比國際會計準則、美國會計準則和我國現行會計準則關于商譽的相關規(guī)定和合并商譽減值的方法,梳理我國會計準則和美國會計準則之間的差異。結合輕資產公司合并商譽的特點,指出輕資產公司合并商譽減值相關準則的不足,主要包括大額合并商譽對未來盈利能力產生影響、目前會計準則難以反映輕資產公司商譽的影響因素、商譽減值的期間匹配度值得商榷、部分公司通過采用復合合并方式規(guī)避商譽的確認、商譽減值測試給企業(yè)帶來額外支出。同時,本文以恒星科技公司收購Fox網絡公司的案例情況對合并商譽減值準則的不足進行說明。針對我國會計準則存在的不足,最后提出完善會計準則的建議,主要是建議自創(chuàng)商譽與合并商譽區(qū)分核算、建議可以選擇性進行商譽減值測試、建議對合并商譽進行因素分類確認以及建議完善一攬子股權收購的商譽處理。此外,在監(jiān)管方面,由于并購重組中財務顧問和資產評估機構對股權作價有重大影響,建議加強監(jiān)管,提高信息披露要求,為投資者披露客觀的作價依據,提高執(zhí)業(yè)質量。
[Abstract]:The "18 National Congress" of the Communist Party of China (CPC) has proposed that it is necessary to support the development of strategic emerging industries and gradually withdraw or eliminate low-capacity industries. In this context, more and more listed companies in China will conduct industrial integration through acquisitions and mergers. The accounting standards related to goodwill will be used more widely. Among the many listed companies, the light asset companies, which mainly concentrate on the small and medium-sized boards and the gem, have shown the characteristics of large scale of capital and high activity of mergers and acquisitions in recent years, etc. Because of the nature of light assets companies, According to the accounting standards of enterprises, the high premium is easy to form the high corporate consolidated goodwill, and brings some related problems, such as the impairment and test of the goodwill after the period, and causes the market to pay close attention to it. The application of goodwill accounting standards in light asset companies is worthy of attention and discussion. This paper first introduces the concept and present situation of light asset companies, analyzes the distribution and characteristics of light assets companies in A share market, and points out the characteristics of combined goodwill impairment of light assets companies. The American accounting standards and the current accounting standards of our country about the relevant provisions of goodwill and the method of combining the impairment of goodwill, combing the differences between our accounting standards and American accounting standards, combining the characteristics of combining goodwill with light asset companies, It is pointed out that the deficiency of the relevant standards on the impairment of goodwill in the merger of light asset companies mainly includes the impact of large combined goodwill on the future profitability, and the current accounting standards are difficult to reflect the influencing factors of goodwill of light asset companies. The matching degree of the period of goodwill impairment is open to question. Some companies evade the recognition of goodwill by adopting a composite merger, and the test of goodwill impairment brings additional expenses to the enterprise. Based on the case of star science and technology company acquiring Fox network company, this paper explains the deficiency of the combined goodwill impairment criterion. In view of the shortcomings of our country's accounting standards, the paper puts forward some suggestions to perfect the accounting standards. It is mainly suggested that the self-created goodwill and the combined goodwill should be separately accounted, the goodwill impairment test should be carried out selectively, the factors should be classified to confirm the combined goodwill, and the goodwill treatment of the equity acquisition package should be improved. In the aspect of supervision, since financial advisers and asset appraisal institutions have great influence on equity pricing in M & A, it is suggested to strengthen supervision, raise information disclosure requirements, disclose objective pricing basis for investors, and improve the quality of practice.
【學位授予單位】：廈門大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F233

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