母子型交叉持股公司利潤分配問題研究
發(fā)布時(shí)間：2018-07-25 11:06
【摘要】：母子型交叉持股是指母、子公司為了達(dá)到一定目的而相互持有對(duì)方股份的一種股權(quán)結(jié)構(gòu),通常子公司持有的母公司股份不足以改變母子之間的控制關(guān)系。在我國資本市場(chǎng)上,母子型交叉持股現(xiàn)象雖然并不多見,但也時(shí)有發(fā)生,這種持股結(jié)構(gòu)對(duì)國有企業(yè)改制、產(chǎn)業(yè)結(jié)構(gòu)整合以及公司經(jīng)營權(quán)穩(wěn)定方面有著積極的作用,但也有著諸如資本虛增、內(nèi)部人控制以及關(guān)聯(lián)交易等負(fù)面作用,這些負(fù)面作用往往催生了股票市場(chǎng)的虛假繁榮,使投資者基于虛假現(xiàn)象的表面做出錯(cuò)誤的決策。 從會(huì)計(jì)處理的角度講,母子公司交叉持股衍生出來的主要問題就是如何對(duì)各自的投資收益進(jìn)行確定,因?yàn)槌止呻p方要以對(duì)方的凈利潤作為計(jì)算自身投資收益的基礎(chǔ),若股權(quán)核算方法不同或利潤分配方法不同,就會(huì)使投資收益的確定存在不同的形式。因此,在實(shí)務(wù)中母子型交叉持股的利潤分配處理問題顯得尤為重要。本文探討的母子公司交叉持股的利潤分配問題主要涉及兩個(gè)方面,一是在不須編制合并報(bào)表時(shí)(也就是說母、子公司各自編制個(gè)別報(bào)表時(shí)),交叉持股公司如何確定各自的投資收益進(jìn)而確定各自的凈利潤,另一方面是母子公司作為一個(gè)集團(tuán)在編制合并報(bào)表時(shí)如何確定合并凈利潤與少數(shù)股東收益。首先,確定母子公司各自的凈利潤,就必須對(duì)各自股權(quán)的核算方法進(jìn)行確認(rèn),根據(jù)《企業(yè)會(huì)計(jì)準(zhǔn)則第2號(hào)—長期股權(quán)投資》《企業(yè)會(huì)計(jì)準(zhǔn)則第22號(hào)—金融工具的確認(rèn)和計(jì)量》,劃分既具有原則性,又具有靈活性,后者主要依靠會(huì)計(jì)人員的職業(yè)判斷,因而留下了較大的人為操作空間；其次,利潤分配的方法有著各自的優(yōu)缺點(diǎn),準(zhǔn)則也沒有進(jìn)行統(tǒng)一規(guī)范或者提出更好地改進(jìn),上市公司在編制合并報(bào)表時(shí)可以在諸多方法中進(jìn)行選擇,不同的選擇的利潤分配結(jié)果可能存在較大差異。本文主要針對(duì)不同核算方法和利潤分配方法進(jìn)行討論,比較不同方法間對(duì)利潤分配處理的差異,總結(jié)優(yōu)缺點(diǎn),提出改進(jìn)方案。 本文用五個(gè)部分論述了母子型交叉持股公司利潤分配相關(guān)問題。第一章導(dǎo)論介紹本文的研究背景及意義、研究思路與框架、研究方法、創(chuàng)新與不足。第二章主要對(duì)國內(nèi)外對(duì)母子型交叉持股利潤分配的研究情況作一敘述,并結(jié)合文章闡明筆者的看法；第三章首先對(duì)母子型交叉持股的概念和功能作了簡(jiǎn)要介紹,其次對(duì)本文所研究的母子型交叉持股利潤分配進(jìn)行了定義并對(duì)影響利潤分配的因素進(jìn)行分析,然后從其影響因素出發(fā)分個(gè)別報(bào)表的利潤分配研究和合并報(bào)表利潤分配研究兩個(gè)方面解釋母子型交叉持股的利潤分配情況。第四部分是母子型交叉持股背景案例與分析,通過ST唐陶和唐山華美之間交叉持股的實(shí)際案例說明前述理論的正確性。第五部分,從前文的理論敘述和案例研究中找出問題,并為完善我國母子型交叉持股的制度提出相應(yīng)地改進(jìn)意見。
[Abstract]:Mother-son cross-shareholding is a kind of ownership structure in which subsidiaries hold each other's shares in order to achieve a certain purpose. Usually, the parent company shares held by subsidiaries are not enough to change the controlling relationship between mother and son. In the capital market of our country, although the phenomenon of mother and son cross-shareholding is rare, it also happens from time to time. This kind of shareholding structure plays a positive role in the reform of state-owned enterprises, the integration of industrial structure and the stability of company management right. However, there are also negative effects, such as capital growth, insider control and related party transactions, which often lead to false prosperity in the stock market and make investors make false decisions on the surface of false phenomena. From the perspective of accounting treatment, the main problem arising from the cross-shareholding of parent-subsidiary companies is how to determine their respective investment returns, because both shareholding parties should take each other's net profits as the basis for calculating their own investment returns. If the equity accounting method or the profit distribution method is different, the investment income will be determined in different forms. Therefore, it is very important to deal with the profit distribution of mother-son cross-shareholding in practice. The problem of profit distribution of cross-shareholding between parent and subsidiary companies discussed in this paper mainly involves two aspects, one is that it is not necessary to prepare consolidated statements (that is, mother, etc.) How do cross-shareholding companies determine their respective investment returns and then determine their respective net profits, On the other hand, how to determine the combined net profit and minority shareholder income when the parent subsidiary as a group compiles the consolidated statement. First of all, to determine the respective net profits of parent and subsidiary companies, we must confirm the accounting methods of their respective shares. According to the Accounting Standards for Enterprises No. 2-Long-term Equity Investment, < Enterprise Accounting Standard No. 22-recognition and Measurement of Financial Instruments], the division is both principled and flexible, and the latter mainly depends on the professional judgment of accountants. As a result, a large artificial operation space is left. Secondly, profit distribution methods have their own advantages and disadvantages, and the criteria have not been standardized or improved better. Listed companies can choose from many methods when compiling consolidated statements, and the profit distribution results of different choices may differ greatly. This paper mainly discusses different accounting methods and profit distribution methods, compares the differences of different methods in dealing with profit distribution, summarizes the advantages and disadvantages, and puts forward the improvement scheme. This paper discusses the profit distribution of mother-son cross-shareholding companies in five parts. The first chapter introduces the research background and significance, research ideas and framework, research methods, innovation and deficiencies. The second chapter mainly describes the research on the profit distribution of mother-son cross-shareholding at home and abroad, and clarifies the author's views on it, the third chapter briefly introduces the concept and function of mother-son cross-shareholding. Secondly, the paper defines the mother-son cross-shareholding profit distribution and analyzes the factors that affect the profit distribution. Then it explains the profit distribution of mother and son cross-shareholding from two aspects: the study of profit distribution of individual statements and the study of profit distribution of combined statements. The fourth part is the case and analysis of the background of mother-son cross-shareholding, through St Tangtao and Tangshan Huamei cross-shareholding actual cases to illustrate the correctness of the above theory. In the fifth part, we find out the problems from the previous theoretical narration and case study, and put forward corresponding suggestions to improve the system of mother-son cross-shareholding in China.
【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275.4;F832.51
本文編號(hào)：2143634
[Abstract]:Mother-son cross-shareholding is a kind of ownership structure in which subsidiaries hold each other's shares in order to achieve a certain purpose. Usually, the parent company shares held by subsidiaries are not enough to change the controlling relationship between mother and son. In the capital market of our country, although the phenomenon of mother and son cross-shareholding is rare, it also happens from time to time. This kind of shareholding structure plays a positive role in the reform of state-owned enterprises, the integration of industrial structure and the stability of company management right. However, there are also negative effects, such as capital growth, insider control and related party transactions, which often lead to false prosperity in the stock market and make investors make false decisions on the surface of false phenomena. From the perspective of accounting treatment, the main problem arising from the cross-shareholding of parent-subsidiary companies is how to determine their respective investment returns, because both shareholding parties should take each other's net profits as the basis for calculating their own investment returns. If the equity accounting method or the profit distribution method is different, the investment income will be determined in different forms. Therefore, it is very important to deal with the profit distribution of mother-son cross-shareholding in practice. The problem of profit distribution of cross-shareholding between parent and subsidiary companies discussed in this paper mainly involves two aspects, one is that it is not necessary to prepare consolidated statements (that is, mother, etc.) How do cross-shareholding companies determine their respective investment returns and then determine their respective net profits, On the other hand, how to determine the combined net profit and minority shareholder income when the parent subsidiary as a group compiles the consolidated statement. First of all, to determine the respective net profits of parent and subsidiary companies, we must confirm the accounting methods of their respective shares. According to the Accounting Standards for Enterprises No. 2-Long-term Equity Investment, < Enterprise Accounting Standard No. 22-recognition and Measurement of Financial Instruments], the division is both principled and flexible, and the latter mainly depends on the professional judgment of accountants. As a result, a large artificial operation space is left. Secondly, profit distribution methods have their own advantages and disadvantages, and the criteria have not been standardized or improved better. Listed companies can choose from many methods when compiling consolidated statements, and the profit distribution results of different choices may differ greatly. This paper mainly discusses different accounting methods and profit distribution methods, compares the differences of different methods in dealing with profit distribution, summarizes the advantages and disadvantages, and puts forward the improvement scheme. This paper discusses the profit distribution of mother-son cross-shareholding companies in five parts. The first chapter introduces the research background and significance, research ideas and framework, research methods, innovation and deficiencies. The second chapter mainly describes the research on the profit distribution of mother-son cross-shareholding at home and abroad, and clarifies the author's views on it, the third chapter briefly introduces the concept and function of mother-son cross-shareholding. Secondly, the paper defines the mother-son cross-shareholding profit distribution and analyzes the factors that affect the profit distribution. Then it explains the profit distribution of mother and son cross-shareholding from two aspects: the study of profit distribution of individual statements and the study of profit distribution of combined statements. The fourth part is the case and analysis of the background of mother-son cross-shareholding, through St Tangtao and Tangshan Huamei cross-shareholding actual cases to illustrate the correctness of the above theory. In the fifth part, we find out the problems from the previous theoretical narration and case study, and put forward corresponding suggestions to improve the system of mother-son cross-shareholding in China.
【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275.4;F832.51
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