本文選題：會(huì)計(jì)準(zhǔn)則 + 商譽(yù)��； 參考：《中國(guó)財(cái)政科學(xué)研究院》2017年碩士論文

【摘要】：合并報(bào)表中的商譽(yù)對(duì)企業(yè)的影響越來(lái)越大,但是商譽(yù)的確認(rèn)和計(jì)量問(wèn)題到目前為止還沒(méi)有得到令人滿(mǎn)意的解決。對(duì)商譽(yù)的初始確認(rèn)方法各國(guó)準(zhǔn)則已經(jīng)基本達(dá)成一致意見(jiàn),爭(zhēng)議的焦點(diǎn)在于如何進(jìn)行后續(xù)計(jì)量。對(duì)于后續(xù)計(jì)量的爭(zhēng)議主要是減值與攤銷(xiāo)兩種方法的選擇問(wèn)題,包括我國(guó)在內(nèi)的大部分國(guó)家都采用了減值測(cè)試的后續(xù)計(jì)量方法,但是由于理論上和實(shí)踐上的問(wèn)題,減值測(cè)試法自從實(shí)行以來(lái)就飽受批評(píng)。為了提高會(huì)計(jì)信息質(zhì)量,服務(wù)于經(jīng)濟(jì)發(fā)展和資本市場(chǎng)繁榮的需要,本文認(rèn)為有必要對(duì)于商譽(yù)的后續(xù)計(jì)量問(wèn)題進(jìn)行研究,尋找解決問(wèn)題的方法和思路。本文在第二章分析了幾種商譽(yù)的后續(xù)計(jì)量方法,論證了減值測(cè)試法的合理性,認(rèn)為后續(xù)研究的方向是完善減值測(cè)試的方法。主要包括:(1)介紹協(xié)同效應(yīng)理論和相關(guān)會(huì)計(jì)理論;(2)對(duì)商譽(yù)的本質(zhì)和特征進(jìn)行了探討;(3)對(duì)于歷史上提出的幾種主要的后續(xù)計(jì)量模式進(jìn)行回顧,對(duì)這些方法的優(yōu)缺點(diǎn)進(jìn)行評(píng)價(jià);(4)對(duì)比了我國(guó)準(zhǔn)則和美國(guó)準(zhǔn)則、國(guó)際準(zhǔn)則、日本準(zhǔn)則關(guān)于商譽(yù)后續(xù)計(jì)量的規(guī)定;(5)分析了選擇后續(xù)計(jì)量方法應(yīng)該考慮的因素,并重點(diǎn)對(duì)比了減值測(cè)試和攤銷(xiāo),認(rèn)為減值測(cè)試比攤銷(xiāo)更加合理。本文在第三章使用了三種方法,分析了我國(guó)上市公司商譽(yù)后續(xù)計(jì)量現(xiàn)狀及存在問(wèn)題。(1)采用統(tǒng)計(jì)分析的方法,對(duì)上市公司商譽(yù)確認(rèn)和計(jì)量的數(shù)字特征進(jìn)行分析,發(fā)現(xiàn)一方面商譽(yù)減值測(cè)試提供了更加相關(guān)的會(huì)計(jì)信息,另一方面上市公司的商譽(yù)減值行為比較主觀,利用減值操縱利潤(rùn)的嫌疑很大。(2)采用案例研究的方法,考察了商譽(yù)減值測(cè)試的流程,發(fā)現(xiàn)減值測(cè)試的方法存在理論上和實(shí)踐上的問(wèn)題。(3)采用抽樣調(diào)查的方法,對(duì)商譽(yù)相關(guān)信息披露狀況進(jìn)行分析,發(fā)現(xiàn)總體而言上市公司對(duì)于商譽(yù)的信息披露處于較為混亂的狀態(tài),存在披露不充分、標(biāo)準(zhǔn)不統(tǒng)一的問(wèn)題。第四章對(duì)發(fā)現(xiàn)的問(wèn)題,提出了解決的建議。主要包括:(1)采用完全商譽(yù)法確認(rèn)商譽(yù);(2)規(guī)范并購(gòu)中無(wú)形資產(chǎn)的確認(rèn)和計(jì)量;(3)規(guī)范商譽(yù)減值測(cè)試的操作;(4)加強(qiáng)商譽(yù)減值測(cè)試的監(jiān)管;(5)建立信息披露分級(jí)機(jī)制、格式規(guī)范,完善商譽(yù)相關(guān)信息披露。
[Abstract]:Goodwill in consolidated statements has more and more influence on enterprises, but the problem of recognition and measurement of goodwill has not been solved satisfactorily so far.There has been a general agreement on the initial recognition method of goodwill, and the focus of the controversy is how to carry out subsequent measurement.The dispute about follow-up measurement is mainly about the choice of impairment and amortization methods. Most countries, including our country, have adopted the follow-up measurement method of impairment test, but due to the theoretical and practical problems,The impairment test has been criticized since its introduction.In order to improve the quality of accounting information and serve the needs of economic development and capital market prosperity, this paper holds that it is necessary to study the follow-up measurement of goodwill and to find ways and ideas to solve the problem.In the second chapter, this paper analyzes several follow-up measurement methods of goodwill, and proves the rationality of the impairment test method. It is considered that the direction of further research is to perfect the method of impairment test.It mainly includes: 1) introducing the synergetic effect theory and related accounting theory.) discussing the nature and characteristics of goodwill.) reviewing several major follow-up measurement models put forward in history.This paper analyzes the factors that should be taken into account in selecting follow-up measurement methods by comparing our standards with those of the United States, the international standards and the Japanese standards on the subsequent measurement of goodwill.The impairment test and amortization are compared, and it is considered that the impairment test is more reasonable than amortization.In the third chapter, we use three methods to analyze the status quo and existing problems of goodwill measurement of listed companies in our country. We use the method of statistical analysis to analyze the digital characteristics of the recognition and measurement of goodwill of listed companies.It is found that, on the one hand, the impairment test of goodwill provides more relevant accounting information, on the other hand, the behavior of impairment of goodwill of listed companies is more subjective, and the suspicion of manipulating profits by using impairment is very large.The flow chart of goodwill impairment test is investigated, and it is found that there are theoretical and practical problems in the method of impairment testing. The method of sample survey is used to analyze the disclosure of goodwill related information.It is found that the disclosure of goodwill information of listed companies is in a more chaotic state, and there are problems of inadequate disclosure and inconsistent standards.In the fourth chapter, some suggestions are put forward to solve the problems.It mainly includes: 1) confirming goodwill by means of complete goodwill. (2) standardizing the confirmation and measurement of intangible assets in mergers and acquisitions.) standardizing the operation of goodwill impairment testing. (4) strengthening the supervision of goodwill impairment testing. (5) establishing a classification mechanism for information disclosure and a standard format.Improve the disclosure of goodwill related information.
【學(xué)位授予單位】：中國(guó)財(cái)政科學(xué)研究院
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F275

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