本文選題：企業(yè)合并　切入點：合并會計　出處：《長安大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：企業(yè)合并產(chǎn)生的會計問題一直以來都是會計理論界和實務(wù)界所共同關(guān)注的問題。美國FASB和IASB相繼取消了權(quán)益結(jié)合法并且對合并商譽(yù)的后續(xù)計量采用減值測試法，面對國際準(zhǔn)則的趨同，我國新會計準(zhǔn)則采用了購買法和權(quán)益結(jié)合法并存的格局，同時合并商譽(yù)的后續(xù)計量由系統(tǒng)攤銷法改為了減值測試法，進(jìn)一步實現(xiàn)了我國會計準(zhǔn)則的國際趨同。但是在實際的應(yīng)用過程中，企業(yè)合并也帶來了一些列的會計問題，如合并會計理論框架的構(gòu)建問題、合并會計方法的應(yīng)用選擇問題、自創(chuàng)商譽(yù)的確認(rèn)問題以及在購買法中的公允價值應(yīng)用問題等等，論文通過對這些問題的分析研究，提出會計準(zhǔn)則的完善和發(fā)展建議。 理論反映了事物的本質(zhì)，深入研究企業(yè)合并會計理論，用先進(jìn)的理論指導(dǎo)企業(yè)合并會計實務(wù)的處理。論文首先結(jié)合國內(nèi)外學(xué)者對企業(yè)合并會計處理方法研究，從是否取消權(quán)益結(jié)合法、產(chǎn)生經(jīng)濟(jì)后果以及商譽(yù)的確認(rèn)、合并商譽(yù)后續(xù)計量方法研究等等方面對企業(yè)合并進(jìn)行了文獻(xiàn)綜述。其次，研究企業(yè)合并會計的理論框架構(gòu)建問題，構(gòu)建合并會計的理論框架包括合并會計的基本理論以及合并會計的理論基礎(chǔ)兩部分，意圖通過探討企業(yè)合并的合并會計理論框架，使得合并在會計方面有理論支撐，更好的服務(wù)于企業(yè)合并。然后比較了購買法與權(quán)益結(jié)合法的區(qū)別，，并分析了兩種方法產(chǎn)生的不同經(jīng)濟(jì)后果，分析了我國二元結(jié)構(gòu)存在的必然性和局限性并提出了相關(guān)的政策建議，針對購買法的重要性以及應(yīng)用中公允價值的問題，提出了完善我國公允價值的措施。論文的第四章主要是分析購買法下產(chǎn)生的合并商譽(yù)問題，辨析了自創(chuàng)商譽(yù)、合并商譽(yù)以及負(fù)商譽(yù)之間的關(guān)系，分析合并商譽(yù)后續(xù)計量的減值測試法存在的問題，并根據(jù)這些問題提出了相應(yīng)的解決措施，提出了自創(chuàng)商譽(yù)的確認(rèn)和計量的建議。最后，對全文進(jìn)行了總結(jié)，展望了我國合并會計的未來發(fā)展趨勢，筆者認(rèn)為隨著市場經(jīng)濟(jì)的發(fā)展、資本市場的完善以及公允價值評估機(jī)制的規(guī)范，我國會計準(zhǔn)則最終會取消權(quán)益結(jié)合法的使用，實現(xiàn)國際趨同。
[Abstract]:The accounting problems arising from the merger of enterprises have always been the common concern of the accounting theorists and practitioners. In the United States, FASB and IASB have successively abolished the equity combination method and adopted the impairment test method for the subsequent measurement of the combined goodwill. In the face of the convergence of international standards, the new accounting standards of our country adopt the pattern of the coexistence of the purchase method and the equity combination method. At the same time, the subsequent measurement of the combined goodwill is changed from the systematic amortization method to the impairment test method. It has further realized the international convergence of accounting standards in our country. However, in the practical application process, the enterprise merger has brought some accounting problems, such as the construction of the theoretical framework of merger accounting, the choice of the application of the combined accounting method. The recognition of self-created goodwill and the application of fair value in the purchasing method are discussed in this paper. Through the analysis and study of these problems, the paper puts forward some suggestions for the improvement and development of accounting standards. The theory reflects the essence of things, deeply studies the accounting theory of enterprise merger, and uses advanced theory to guide the treatment of accounting practice of enterprise merger. From the aspects of whether to cancel the method of equity combination, to produce economic consequences and to confirm the goodwill, and to study the follow-up measurement methods of mergence goodwill, this paper makes a literature review on the merger of enterprises. Secondly, this paper studies the theoretical framework construction of corporate merger accounting. The theoretical framework of merger accounting consists of two parts: the basic theory of merger accounting and the theoretical basis of merger accounting. The purpose of this paper is to discuss the theoretical framework of merger accounting in order to make the merger have theoretical support in accounting. The difference between the purchase method and the equity combination method is compared, and the different economic consequences of the two methods are analyzed. This paper analyzes the inevitability and limitation of dualistic structure in China, and puts forward some relevant policy suggestions, aiming at the importance of purchasing method and the problem of fair value in application. This paper puts forward the measures to improve the fair value of our country. Chapter 4th of the thesis mainly analyzes the problem of the combined goodwill under the purchase method, and analyzes the relationship among the self-created goodwill, the combined goodwill and the negative goodwill. This paper analyzes the problems existing in the subsequent measurement of combined goodwill, and puts forward the corresponding measures to solve these problems, and puts forward some suggestions for the confirmation and measurement of the self-created goodwill. Finally, the paper summarizes the full text. The author thinks that with the development of market economy, the perfection of capital market and the standardization of fair value evaluation mechanism, the accounting standards of our country will eventually cancel the use of the equity combination method. Achieving international convergence.
【學(xué)位授予單位】：長安大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F271;F275.2

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