本文選題：企業(yè)合并 + 權(quán)益結(jié)合法�。� 參考：《北京交通大學(xué)》2014年碩士論文

【摘要】：企業(yè)合并的會(huì)計(jì)處理方法在我國(guó)理論界和實(shí)務(wù)界一直存在著爭(zhēng)議,其中權(quán)益結(jié)合法的適用性尤其是爭(zhēng)論的焦點(diǎn)。由于權(quán)益結(jié)合法更有利于企業(yè)管理者進(jìn)行盈余管理,因此會(huì)計(jì)信息的價(jià)值相關(guān)性較差。在越來(lái)越重視會(huì)計(jì)信息的質(zhì)量水平和決策有用性的當(dāng)前市場(chǎng)環(huán)境中,權(quán)益結(jié)合法的適用性再次受到挑戰(zhàn)。因此,本文從權(quán)益結(jié)合法對(duì)會(huì)計(jì)信息質(zhì)量的影響角度出發(fā),以變形的Ohlson (1995)模型來(lái)測(cè)度會(huì)計(jì)信息的價(jià)值相關(guān)性,研究權(quán)益結(jié)合法在當(dāng)前市場(chǎng)環(huán)境中的適用性。 首先,對(duì)比了權(quán)益結(jié)合法和購(gòu)買(mǎi)法的會(huì)計(jì)后果和經(jīng)濟(jì)后果,說(shuō)明權(quán)益結(jié)合法的會(huì)計(jì)盈余存在利潤(rùn)操縱空間；其次,采用Ohlson (1995)模型,從縱向角度,證實(shí)了合并日當(dāng)季的會(huì)計(jì)信息價(jià)值相關(guān)性較合并日前一季度減弱；再次,從橫向?qū)Ρ冉嵌?分別研究權(quán)益結(jié)合法和購(gòu)買(mǎi)法下會(huì)計(jì)盈余和賬面價(jià)值的價(jià)值相關(guān)性和增量?jī)r(jià)值相關(guān)性的差異,通過(guò)實(shí)證研究證明購(gòu)買(mǎi)法相比權(quán)益結(jié)合法下的會(huì)計(jì)信息具有更強(qiáng)的價(jià)值相關(guān)性。 針對(duì)以上研究結(jié)論,對(duì)我國(guó)權(quán)益結(jié)合法的應(yīng)用現(xiàn)狀及問(wèn)題提出相關(guān)政策建議。
[Abstract]:The accounting treatment method of enterprise merger has always been controversial in the theoretical and practical circles of our country, among which the applicability of the equity combination method is especially the focus of the controversy. Because the combination of rights and interests is more favorable to the earnings management of enterprise managers, the value relevance of accounting information is poor. In the current market environment, where more and more attention is paid to the quality of accounting information and the usefulness of decision-making, the applicability of the equity combination method is again challenged. Therefore, from the perspective of the influence of equity combination method on the quality of accounting information, this paper measures the value relevance of accounting information by using the deformed Ohlson 1995) model, and studies the applicability of the equity combination method in the current market environment. Firstly, the author compares the accounting consequences and economic consequences between the equity combination method and the purchase method, and shows that the accounting surplus of the equity combination method has profit manipulation space. Secondly, the Ohlson 1995) model is adopted, from the vertical point of view. It is proved that the correlation of accounting information value in the current quarter of the merger date is weaker than that in the first quarter before the merger date; again, from the perspective of horizontal comparison, This paper studies the difference of the value correlation and incremental value correlation between accounting earnings and book value under equity combination method and purchase method respectively, and proves that the purchase method has stronger value correlation than that under equity combination method. In view of the above conclusions, this paper puts forward some policy suggestions on the application of the law of rights and interests in our country.
【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】：2014
【分類(lèi)號(hào)】：F275.2;F271

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