【摘要】：合并對(duì)價(jià)分?jǐn)偸枪蕛r(jià)值在我國(guó)的一項(xiàng)具體運(yùn)用，也是以財(cái)務(wù)報(bào)告為目的的評(píng)估中的難點(diǎn)與重點(diǎn)之一，要求對(duì)被合并資產(chǎn)或負(fù)債以公允價(jià)值為基礎(chǔ)進(jìn)行重新定價(jià)，并以此作為合并財(cái)務(wù)報(bào)表的計(jì)量基礎(chǔ)。 首先，本文通過對(duì)現(xiàn)階段合并對(duì)價(jià)分?jǐn)偱c無形資產(chǎn)價(jià)值評(píng)估的運(yùn)用情況進(jìn)行了歸納總結(jié)，，闡述了合并對(duì)價(jià)分?jǐn)偹婕暗南嚓P(guān)理論，指出合并對(duì)價(jià)分?jǐn)偟倪壿嬳樞�，區(qū)分了對(duì)合并對(duì)價(jià)分?jǐn)偱c企業(yè)價(jià)值評(píng)估。根據(jù)公允價(jià)值最能真實(shí)反映被評(píng)估對(duì)象價(jià)值，指出了合并對(duì)價(jià)中無形資產(chǎn)的分?jǐn)偸且詿o形資產(chǎn)的公允價(jià)值作為分?jǐn)傄罁?jù)，同時(shí)，指出無形資產(chǎn)價(jià)值分?jǐn)偸呛喜?duì)價(jià)分?jǐn)傊械闹攸c(diǎn)與難點(diǎn)。 其次，本文把影響無形資產(chǎn)分?jǐn)們r(jià)值的因素進(jìn)行了分析，根據(jù)三個(gè)層級(jí)的公允價(jià)值與評(píng)估進(jìn)行了對(duì)接，闡述了現(xiàn)階段評(píng)估方法在無形資產(chǎn)公允價(jià)值評(píng)估中的應(yīng)用。再次，針對(duì)無形資產(chǎn)及分?jǐn)們r(jià)值合理性提出了合并對(duì)價(jià)分?jǐn)們r(jià)值評(píng)估過程中的應(yīng)注意到的問題,包括：無形資產(chǎn)評(píng)估前的確認(rèn)、使用期限與消失無形資產(chǎn)的處置以及并購價(jià)分?jǐn)偟暮侠硇耘c各項(xiàng)回報(bào)率的估算。根據(jù)這些問題，本文選取非同一控制下企業(yè)合并案例，對(duì)合并對(duì)價(jià)中涉及無形資產(chǎn)的價(jià)值分?jǐn)傔M(jìn)行了實(shí)際運(yùn)用操作，分離出商譽(yù)價(jià)值并對(duì)無形資產(chǎn)分?jǐn)們r(jià)值進(jìn)行了合理性檢驗(yàn)。 最后，本文對(duì)案例中涉及無形資產(chǎn)分?jǐn)偤蟮臅?huì)計(jì)處理進(jìn)行了簡(jiǎn)要說明，并總結(jié)了案例的不足之處。同時(shí)，指出了我國(guó)現(xiàn)有階段合并對(duì)價(jià)分?jǐn)側(cè)允切屡d的一項(xiàng)經(jīng)濟(jì)活動(dòng)，需要更成熟的理論支持與廣泛的實(shí)際操作應(yīng)用，其研究具有現(xiàn)實(shí)的意義。
[Abstract]:As a concrete application of fair value in our country, combined consideration allocation is also one of the difficulties and key points in the evaluation for the purpose of financial report, which requires the repricing of assets or liabilities to be consolidated on the basis of fair value. And this is the basis of measurement of consolidated financial statements. First of all, this paper summarizes the current application of combined consideration allocation and intangible assets valuation, expounds the related theories of combined consideration allocation, and points out the logical order of combined consideration allocation. A distinction is made between the allocation of the combined consideration and the valuation of the enterprise. According to the fact that fair value can truly reflect the value of the evaluated object, it is pointed out that the apportionment of intangible assets in the combined consideration is based on the fair value of intangible assets, and at the same time, It is pointed out that the value allocation of intangible assets is an important and difficult point in combined consideration allocation. Secondly, this paper analyzes the factors that affect the value of intangible assets, according to the three levels of fair value and evaluation of the docking, elaborated the current evaluation method in the application of the fair value of intangible assets. Thirdly, in view of the rationality of intangible assets and assessed value, the paper puts forward some problems that should be noticed in the process of valuation, including: the confirmation of intangible assets before evaluation, The reasonableness of the allocation of M & A and the estimation of the return rate. According to these problems, this paper selects the case of enterprise merger under the same control, carries on the actual application operation to the value allocation involving the intangible assets in the merger consideration, separates out the goodwill value and carries on the rationality test to the intangible asset share value. Finally, this paper briefly describes the accounting treatment of intangible assets after allocation, and summarizes the shortcomings of the case. At the same time, it is pointed out that the present stage combined consideration allocation is still a new economic activity in China, which needs more mature theory support and extensive practical application, and its research is of practical significance.
【學(xué)位授予單位】：云南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F233;F275

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