發(fā)布時間：2018-06-17 06:38

  本文選題：反向購買 + 業(yè)務��； 參考：《福州大學》2014年碩士論文

【摘要】：反向購買作為企業(yè)兼并重組融資的一種方式,自2008年以來,隨著IPO市場的起伏成反向波動。2008年9月至2009年6月,IPO暫停了約8個月,共189個交易日,資本市場上掀起了反向購買的高潮；2012年10月起,IPO又暫停直至2013年12月31日,歷時14個月,于是再次催生了反向購買熱潮。據(jù)清科研究中心最新統(tǒng)計數(shù)據(jù)顯示,2013年前11個月中國企業(yè)共完成并購案例數(shù)1,015起,同比上升23.8%；2013年前11個月中國并購市場共涉及交易金額726.23億美元,同比增長65.8%,創(chuàng)7年來交易金額的最高紀錄。僅并購重組交易規(guī)模前十的個股中有3家借殼上市,它們分別是北海港、洪城股份和凱諾科技,交易規(guī)模分別為8.19億美元、8.99億美元和20.88億美元。因此,反向購買作為企業(yè)并購重組的重要手段之一,其會計處理的重要性不言而喻,但與之相關(guān)的會計處理規(guī)定卻還未形成較為完善的理論框架。在國內(nèi),財政部制定的準則規(guī)范彌補了反向購買中合并財務報表會計處理規(guī)定的空白,但是其過程中的一些難點問題缺乏明確的細節(jié)指引,實務屆對此的理解和會計處理頗有偏差,并沒有形成統(tǒng)一的共識。這種偏差可能導致企業(yè)合并財務信息不具可比性,導致信息失真,損害報表使用者的利益,因此現(xiàn)行的會計準則及規(guī)范亟需修改完善,以便引導我國資本市場與并購活動的健康發(fā)展。相比國內(nèi)市場,反向購買在國外資本市場上作為融資的一種常見形式已被諸多企業(yè)使用,因而國際會計準則理事會和美國財務會計準則委員會對其有著一套較為完善的準則規(guī)定,在有些方面能給我國會計準則提供借鑒,比如國際上關(guān)于反向購買的認定可以成為我國相關(guān)會計規(guī)范未來修訂的方向�；谏鲜鲆蛩�,本選題將以反向購買中合并方法的選擇、購買方的確定、合并成本的確定以及合并財務報表的編制為研究對象,在現(xiàn)有企業(yè)會計準則規(guī)范的基礎(chǔ)上,解讀“中華映管”借殼“閩閩東”案例,分析反向購買中合并財務報表涉及的會計處理的合理性,對其中的重點及難點結(jié)合會計準則改革提出相關(guān)思考和建議。希望通過本選題的研究,明確反向購買的經(jīng)濟實質(zhì),增強會計信息的可比性,并對相關(guān)的會計處理問題予以厘清,形成系統(tǒng)、規(guī)范的結(jié)論,以指導實踐業(yè)務,促進我國資本市場以及企業(yè)反向并購活動的健康發(fā)展。
[Abstract]:Reverse buying, as a way of financing mergers and acquisitions, has been in reverse volatility since 2008 as the IPO market fluctuated. From September 2008 to June 2009, IPOs were suspended for about eight months, or 189 trading days. The reverse buying climax in the capital markets and the suspension of IPOs until December 31, 2013, in October 2012, took 14 months, leading to another reverse buying spree. According to the latest statistics from the Qingke Research Center, there were 1015 mergers and acquisitions completed by Chinese enterprises in the first 11 months of 2013, an increase of 23.80.The total amount of transactions involved in the Chinese M & A market in the first 11 months of 2013 was US $72.623 billion. Year-on-year growth of 65. 8%, the highest transaction amount in seven years. Three of the top 10 mergers and restructuring deals-Beihai, Hongcheng and Keno Technologies-were listed in backdoor trading at $819 million, $899 million and $2.088 billion, respectively. Therefore, reverse purchase as one of the important means of M & A, the importance of its accounting treatment is self-evident, but the relevant accounting treatment provisions have not yet formed a relatively complete theoretical framework. At home, the standards formulated by the Ministry of Finance make up the gaps in the accounting treatment of consolidated financial statements in reverse purchase, but some difficult issues in the process lack clear guidance in detail. There is a deviation in understanding and accounting treatment in practice, and there is no unified consensus. This deviation may lead to the uncomparability of consolidated financial information, distortion of information and harm to the interests of the users of financial statements. Therefore, the current accounting standards and regulations need to be revised and improved. In order to guide China's capital market and M & A activities healthy development. Compared with the domestic market, reverse buying has been used by many enterprises as a common form of financing in foreign capital markets. As a result, the International Accounting Standards Board and the Financial Accounting Standards Board of the United States have a set of relatively perfect standards, which can be used as a reference for our accounting standards in some aspects. For example, the international recognition of reverse purchase can become the direction of future revision of relevant accounting standards in China. Based on the above factors, the selection of merger method in reverse purchase, the determination of the buyer, the determination of the combined cost and the compilation of consolidated financial statements will be taken as the research object, and on the basis of the existing accounting standards for enterprises, This paper interprets the case of "China reflecting Tube" and "Mindong", analyzes the rationality of the accounting treatment involved in consolidated financial statements in reverse purchase, and puts forward some relevant thoughts and suggestions on the key and difficult points in combination with the reform of accounting standards. I hope that through the research of this topic, we can clarify the economic essence of reverse purchase, enhance the comparability of accounting information, and clarify the related accounting problems, form a systematic and standardized conclusion, so as to guide the practical business. To promote the healthy development of China's capital market and reverse mergers and acquisitions.
【學位授予單位】：福州大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F406.7;F426.61

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本文編號：2030100