企业合并会计准则研究

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论文中文摘要:自企业合并出现以来,为规范企业合并会计,英美等主要发达国家相继制定了企业合并会计准则,国际会计界也在不断探讨这一会计难题。随着市场经济的逐步完善,企业合并现象在我国已十分常见。虽然我国早在1995年就发布了企业合并会计准则的征求意见稿,但最终准则迟迟没有出台。在国际社会对企业合并会计准则讨论热烈的大背景下,本文拟对企业合并会计准则相关问题进行研究,并结合我国转型经济的特点,对制定我国企业合并会计准则提出几点建议。本文共分四章。第一章对企业合并会计进行概述。目前全球正在掀起新一轮的合并浪潮,已加入WTO的我国也将面临更复杂的企业合并问题。由于企业合并交易的特殊性,企业合并会计具有不同于其他业务会计核算的特性。此类交易涉及到多方的经济利益,研究企业合并会计准则具有显著的现实意义。在阐述企业合并会计准则以前,本文首先统一了对企业合并的提法,并明确了企业合并的定义。六十多年来,企业合并会计准则经历了一番变迁。美国是第一个制定企业合并会计准则的国家,各国企业合并会计准则基本上都是在美国的研究基础上制定的。国际会计准则委员会制定的企业合并会计准则目前成为各国制定企业合并会计准则的蓝本。我国的企业合并会计目前还没有得到有效规范,企业合并会计无序,制定相关会计准则势在必行。第二章介绍了企业合并会计准则的国际背景。国际会计界对企业合并会计准则的研究较为成熟,已形成一定的体系。2001年7月,国际会计准则理事会(IASB)启动了企业合并项目,并将该项目分为两个阶段。第一阶段的主要成果为《国际财务报告准则征求意见稿第3号--企业合并》(ED3) ,以及一份提议修订《国际会计准则第36号--资产减值》(IAS36) 和《国际会计准则第38号--无形资产》(IAS38) 的征求意见稿。在ED3中,IASB决定对准则范围内的所有企业合并均采用购买法核算,禁止采用权益结合法;在确定换股合并中的购买企业时,突出了“控制”的经济实质;进一步理顺了企业合并会计准则与相关准则的关系;本着提高会计信息可比性和可靠性的目的,删除了某些可选项;改变了对商誉和负商誉的核算方法。为了与ED3配套,IASB提议改变IAS36中有关商誉减值测试以及减值损失处理的规定;修改IAS38中无形资产的定义、无形资产初始确认的标准,以及有用寿命等相关内容。在第二阶段中,IASB主要研究运用购买法的有关问题,该阶段是与FASB的联合项目。研究主要涉及合并中的少数股权和或有事项、合并对价、合并中获得的资产与负债等,并强调了公允价值体系的采用。ED3与美国的《财务会计准则公告第141号--企业合并》基本一致。第三章针对企业合并准则中涉及的热门问题展开研究。只有明确了企业合并会计中的争论焦点,才能制定出较完善的企业合并会计准则。企业合并会计方法的选择伴随着准则研究的全过程,本文简要介绍了三种企业合并会计方法,并对三种方法的优缺点进行分析,从成本效益原则与经济实质两方面详细说明了取消权益结合法的理由。会计界对合并商誉的认识有较大改变,本文从分析其定义入手,说明了合并商誉核算的特殊性。企业合并会计对历史成本原则造成了冲击,公允价值的采用在企业合并会计中不可避免。伴随经济环境的变化,公允价值将在实务中发挥重大作用。本文有关企业合并会计问题的分析主要参考美国与国际会计准则,但这些准则本身未必尽善尽美,并且有些部分未必适用于我国,所以这样的参考是有缺陷的,但本文未能找到更好的参照标准。第四章对我国企业合并会计准则的制定展开思考,并在思考后提出建议。我国处于转型经济环境下,由于政策等各方面的原因,我国的企业合并呈现出一定的特点。我国的换股合并无一例外地采用了权益结合法核算。通过对清华同方与鲁颖电子的合并案例分析,本文对我国企业合并会计方法选择的合理性进行了分析,得出分析结论并提出建议。本文认为,在制定我国企业合并会计准则时,应积极借鉴国外的研究成果,与国际会计准则接轨。由于会计是相互联系、相互制约、相互作用的系统,因此,制定企业合并会计准则的同时还需要制定相应的配套准则
Abstract(英文摘要): In order to regulate accounting for business combinations, the majority of developed countries, such as the U.K. and the U.S., he been established accounting standards on business combinations one after the other since such transaction came forth. Meanwhile, International accounting circles he been exploring this accounting puzzle. With the system of market economy growing up, business combinations he been common in China. China published an Exposure Draft of an accounting standard on business combinations in 1995, but the final standard has not been issued till now. In the context of international society hotly debating accounting standards on business combinations, this thesis is to research on issues concerning accounting standards on business combinations, and considering characteristics of tranorming economy in China, offer proposals for developing Chinese accounting standards on business combinations.The thesis consists of four chapters. In chapter 1, the accounting for business combinations is summarized. A combination we is surging all over the world, and as a member of WTO, China would be confronted with more and more complex issues related to business combinations. The accounting for business combinations differs from accounting for other transactions owing to the particularity of combination transactions. Combination transactions will affect economic benefit of several beneficial parties, so the study of accounting standards on business combinations makes great sense in practice. Before accounting standards on business combination being discussed, the names of business combination are harmonized, and the definition of business combination is identified. Accounting standards on business combinations he experienced a variance for 60 years. The U.S. is the first to develop accounting standards on the aspect, and many standards on business combinations of other countries are based on the standards of the U.S.; the international accounting standards on business combinations by the International Accounting Standards Board (IASB) become the reference to all the accounting standard-setters. In China, the accounting for business combinations has not been regulated efficiently yet, which resulted in disorder, therefore, developing related accounting standards is imperative under the situation.The international background is introduced in chapter 2. The study of accountingstandards on business combinations by international accounting circles is more mature, and has become a system by this time. In July 2001, The IASB initiated the project on business combinations and the project has two phases. Phase I has resulted in the IASB publishing an Exposure Draft of a proposed international financial reporting standard (IFRS) to replace IAS 22 Business Combinations (ED 3),and an Exposure Draft of a proposed Amendments to IAS 36 Impairment of Assets and IAS 38 Intangible Assets. The IASB concluded, and ED 3 proposes, that all business combinations within the scope of the IFRS should be accounted for using the purchase method, the pooling of interests method being prohibited; ED 3 focuses on economic substance of "control" in identifying an acquirer in combination effected through an exchange of equity interests; ED 3 deals with the relationship of the accounting standard on business combinations and related accounting standards better than ever; for purpose of improving the comparability and reliability of accounting information, ED 3 cancels some options in the standard; and the accounting for goodwill and negative goodwill is changed. Considering keeping consistent with ED 3, the IASB proposed to revise the regulations about impairment testing against goodwill and treatment of impairment losses for goodwill in IAS 36, and to IAS38, amend the definition of an intangible asset, criteria for initial recognition, useful life, etc. During the phase II, which is conducted as a joint project with the Financial Accounting Standards Board (FASB), the IASB mainly considered issues related to the application of t
论文关键词: 企业合并;企业合并会计;企业合并会计准则;企业合并会计方法;
Key words(英文摘要): Business combinations;Accounting for Business combinations;Accounting Standards on Business combinations;Method of accounting for business combinations;