本文選題：合并商譽 + 財務(wù)報告目標(biāo)　； 參考：《中國財政科學(xué)研究院》2017年碩士論文

【摘要】：隨著我國經(jīng)濟的發(fā)展和資本市場的建設(shè),企業(yè)合并活動逐漸增加,合并商譽問題越發(fā)引人關(guān)注。一方面,高溢價收購使得企業(yè)賬面積累了巨額商譽。另一方面,不斷增長的商譽形成了巨大的減值壓力。截至目前,A股有超過50%的公司擁有商譽資產(chǎn),擁有商譽的金額已達1.05萬億元,而且隨著合并活動的繼續(xù)增加,商譽的金額也將不斷擴大。造成巨額商譽既有宏觀方面的影響,也有會計處理方面的因素。宏觀上,資本市場處于繁榮階段,資產(chǎn)價格上升,抬高了收購資產(chǎn)的整體價值;而且企業(yè)從事收購重組的活動意愿也日益增加,由此使得并購成本越來越大。從會計處理角度,合并商譽是按照剩余價值觀進行計量的,合并成本中無法歸于被購買方可辨認(rèn)凈資產(chǎn)公允價值的部分都將被計入商譽價值,因此造成高合并成本的因素最終都被計入到了商譽中來。未來期間,如果出現(xiàn)企業(yè)業(yè)績下滑,資本市場衰退,那么已經(jīng)積累的巨額商譽將面臨大幅度減值風(fēng)險�；诖�,合并商譽問題成為了會計領(lǐng)域的熱點問題。關(guān)于商譽的本質(zhì)、合并商譽的概念等問題學(xué)界有著不同的觀點,主要包括無形資源論、剩余價值論、超額收益論等。對于合并商譽的會計處理上各國會計準(zhǔn)則已基本一致,但在合并商譽的確認(rèn)和后續(xù)計量方面仍然存在著差異。本文力圖通過分析合并商譽相關(guān)的會計理論,對合并商譽概念進行界定;并希望通過分析合并商譽會計應(yīng)用的現(xiàn)狀和相關(guān)案例,能夠?qū)ΜF(xiàn)存的實踐問題提出有用的建議。理論方面,本文首先對商譽本質(zhì)的觀點進行闡述,在對商譽本質(zhì)總結(jié)的基礎(chǔ)上,對合并商譽的概念進行界定,提出合并商譽是購買方付出的合并溢價部分,這種不可辨認(rèn)的無形資產(chǎn)預(yù)期未來能夠為購買方帶來超額經(jīng)濟利益。其次,本文從會計目標(biāo)、會計信息質(zhì)量特征、資產(chǎn)計價理論、合并財務(wù)報表理論等方面對合并商譽進行分析。實踐方面,本文歸納統(tǒng)計A股上市公司相關(guān)數(shù)據(jù)對合并商譽確認(rèn)、初始計量、后續(xù)計量的現(xiàn)狀進行描述,而后通過結(jié)合上市公司合并商譽相關(guān)案例對合并商譽會計存在的問題進行深入的討論。最終針對討論的問題提出了相應(yīng)的建議。本文按照合并商譽的確認(rèn)、初始計量、后續(xù)計量、披露的時間線索對合并商譽問題展開探討發(fā)現(xiàn)如下問題:未確認(rèn)歸屬于少數(shù)股東的商譽;合并商譽價值中存在著不合理因素、合并商譽減值易受主觀因素影響、信息披露分散且不完善等。針對問題,本文建議:采用完全商譽法確認(rèn)商譽;對購買日的選擇、或有對價的確認(rèn)、可辨認(rèn)凈資產(chǎn)界定等作出細(xì)化規(guī)定;采取減值和攤銷相結(jié)合的后續(xù)計量方式,建立以合并商譽為核心的信息披露板塊。
[Abstract]:With the development of Chinese economy and the construction of capital market, the merger activity is increasing gradually, and the problem of mergence goodwill attracts more and more attention. On the one hand, the high premium purchase makes the enterprise book accumulated huge goodwill. On the other hand, the growing goodwill formed a huge impairment pressure. Up to now, more than 50 percent of A-share companies have goodwill assets, the amount of goodwill has reached 1.05 trillion yuan, and as the merger continues to increase, the amount of goodwill will continue to expand. Cause huge goodwill not only macroscopical respect influence, also have the factor of accounting treatment. Macroscopically, the capital market is in the prosperous stage, the asset price rises, which increases the whole value of the acquired assets; moreover, the willingness of the enterprise to engage in the acquisition and reorganization is also increasing day by day, which makes the M & A cost more and more. From the perspective of accounting treatment, the combined goodwill is measured according to the remaining values, and the portion of the combined cost that cannot be attributed to the fair value of the buyer's identifiable net assets will be included in the goodwill value. As a result, the factors that result in high merger costs are eventually included in goodwill. In the coming period, if there is a decline in corporate performance and a decline in capital markets, the huge amount of goodwill that has already accumulated will face significant risk of impairment. Based on this, the issue of consolidated goodwill has become a hot issue in the field of accounting. There are different views on the essence of goodwill and the concept of mergence goodwill, including intangible resource theory, surplus value theory, excess return theory and so on. The accounting standards of consolidated goodwill have been basically the same in different countries, but there are still differences in the recognition and subsequent measurement of combined goodwill. This paper tries to define the concept of combined goodwill by analyzing the accounting theory related to mergence goodwill, and hopes that through the analysis of the current situation and relevant cases of the application of consolidated goodwill accounting, some useful suggestions can be put forward to the existing practical problems. In theory, this paper first expounds the essence of goodwill, on the basis of summarizing the essence of goodwill, defines the concept of combined goodwill, and points out that the combined goodwill is a part of the merger premium paid by the buyer. Such unidentifiable intangible assets are expected to bring excess economic benefits to buyers in the future. Secondly, this paper analyzes the consolidated goodwill from the aspects of accounting objectives, quality characteristics of accounting information, asset valuation theory and consolidated financial statement theory. In practice, this paper sums up the relevant data of A-share listed companies to describe the status quo of the combined goodwill recognition, initial measurement and subsequent measurement. Then through the combination of listed companies mergence goodwill related cases to conduct in-depth discussion on the problems of consolidated goodwill accounting. Finally, the corresponding suggestions are put forward for the problems discussed. According to the time clues of recognition, initial measurement, follow-up measurement and disclosure of the combined goodwill, this paper explores the following problems: the unconfirmed goodwill of the minority shareholders, the unreasonable factors in the value of the combined goodwill, Combined goodwill impairment is easily affected by subjective factors, information disclosure is scattered and imperfect. In view of the problem, this paper suggests that the method of complete goodwill should be adopted to confirm the goodwill, to specify the choice of purchase date, or to confirm the recognition of consideration, to define identifiable net assets, and to adopt the method of subsequent measurement combined with impairment and amortization. To establish a mergence goodwill as the core of the information disclosure plate.
【學(xué)位授予單位】：中國財政科學(xué)研究院
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F275

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本文編號：2033174