本文選題：反向購買 + 合并財(cái)務(wù)報(bào)表��； 參考：《西南交通大學(xué)》2014年碩士論文

【摘要】：美國資本市場(chǎng)早在1934年就出現(xiàn)了反向購買,1993年,隨著我國資本市場(chǎng)的不斷發(fā)展,我國首個(gè)反向購買上市的案例出現(xiàn),在2008年的《企業(yè)會(huì)計(jì)準(zhǔn)則講解》中首次提出反向購買交易的規(guī)范,資本市場(chǎng)上通過反向購買實(shí)現(xiàn)借殼上市的方式成為各方關(guān)注的焦點(diǎn)。但企業(yè)會(huì)計(jì)準(zhǔn)則中的相關(guān)規(guī)定不完善,相關(guān)的會(huì)計(jì)處理不統(tǒng)一、不規(guī)范,這嚴(yán)重?fù)p害了投資者的利益和整個(gè)資本市場(chǎng)的穩(wěn)定。 本文通過案例分析的方法,對(duì)近期反向購買間接上市的案例進(jìn)行分析,結(jié)合對(duì)國際財(cái)務(wù)報(bào)告準(zhǔn)則、企業(yè)會(huì)計(jì)準(zhǔn)則講解的研究,提出反向購買間接上市會(huì)計(jì)處理的方法,為反向購買間接上市的會(huì)計(jì)處理提供借鑒。 通過對(duì)反向購買間接上市會(huì)計(jì)處理的研究,結(jié)合實(shí)務(wù)中的案例分析,本文提出： (1)《企業(yè)會(huì)計(jì)準(zhǔn)則講解》(2013)關(guān)于反向購買間接上市的會(huì)計(jì)處理指南,主要是借鑒國際財(cái)務(wù)報(bào)告準(zhǔn)則的研究成果,對(duì)會(huì)計(jì)實(shí)務(wù)進(jìn)行了規(guī)范,由于各國在經(jīng)濟(jì)環(huán)境、法律制度、財(cái)務(wù)報(bào)表息使用者和會(huì)計(jì)人員的素質(zhì)等方面存在著不同的差異,對(duì)于國際財(cái)務(wù)報(bào)告準(zhǔn)則中關(guān)于反向購買會(huì)計(jì)處理的指引,不太符合國內(nèi)經(jīng)濟(jì)實(shí)際情況和監(jiān)管環(huán)境的規(guī)定,建議根據(jù)國內(nèi)實(shí)務(wù)情況,進(jìn)行中國特色的處理。 (2)在反向購買間接上市的會(huì)計(jì)處理中,合并財(cái)務(wù)報(bào)表股本的列示應(yīng)根據(jù)合并后法律上的母公司股本數(shù)列示,在財(cái)務(wù)報(bào)表附注中披露期初股本數(shù)的計(jì)算過程,有利于財(cái)務(wù)報(bào)表使用者的理解與判斷。 (3)在反向購買間接上市的會(huì)計(jì)處理中,每股收益的計(jì)算,應(yīng)根據(jù)重組方案的實(shí)際情況,考慮資產(chǎn)置換,收購原上市公司股東股權(quán),現(xiàn)金對(duì)價(jià)等因素確定計(jì)算每股收益的加權(quán)股本數(shù),客觀的反映合并后的上市公司每股收益,盈利能力。
[Abstract]:As early as 1934, reverse buying occurred in the American capital market. In 1993, with the continuous development of China's capital market, the first reverse purchase listing case appeared in China.In the "Enterprise Accounting Standard explanation" in 2008, the specification of reverse purchase transaction was first put forward, and the way of backbuying and backdoor listing in the capital market became the focus of attention.However, the relevant provisions in the accounting standards of enterprises are not perfect, and the related accounting treatment is not uniform and standardized, which seriously damages the interests of investors and the stability of the whole capital market.Through the method of case analysis, this paper analyzes the case of indirect listing of reverse purchase in the near future, combined with the research on the international financial reporting standards and the explanation of accounting standards for enterprises, and puts forward the accounting treatment method of indirect listing of reverse purchase.For the reverse purchase of indirect listing accounting treatment to provide reference.Through the research on the indirect listing accounting treatment of reverse purchase, combined with the case analysis in practice, this paper puts forward the following points:The Accounting treatment Guide on indirect listing of reverse purchase mainly refers to the research results of international financial reporting standards and standardizes the accounting practice. Due to the economic environment and legal system of various countries,There are different differences in the quality of financial statement users and accountants. The guidelines on reverse purchase of accounting in the international financial reporting standards do not conform to the actual domestic economic situation and the regulatory environment.It is suggested that Chinese characteristics should be dealt with according to the domestic practice.(2) in the accounting treatment of reverse purchase of indirect listing, the listing of the share capital of the consolidated financial statements shall be disclosed in the notes to the financial statements on the basis of the number of shares owned by the parent company after the merger, and the calculation process of the stock capital at the beginning of the period shall be disclosed in the notes to the financial statements.It is beneficial to the understanding and judgment of the users of financial statements.In the accounting treatment of indirect listing of reverse purchasing, the calculation of earnings per share shall, according to the actual situation of the reorganization scheme, take into account the replacement of assets and the acquisition of shareholders' equity in the original listed company,Cash consideration and other factors determine the weighted share number of earnings per share and objectively reflect the earnings per share and profitability of the combined listed companies.
【學(xué)位授予單位】：西南交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F275;F832.51

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