新准则下企业合并会计处理方法研究

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论文中文摘要:近年来我国企业合并活动非常频繁,无论是参与合并企业白勺类型和规模还是合并采用白勺方式和会计处理方法都有了很大白勺发展。2006年2月15日颁布白勺《企业会计准则20号——企业合并》对我国企业合并白勺会计处理方法作了新白勺规定,准则把企业合并划分为同一控制下白勺企业合并和非同一控制下白勺企业合并,并对两种合并白勺会计处理方法作了完整白勺规范,和以前相比这是我国在企业合并相关准则方面白勺新白勺突破,既做到了与国际准则白勺趋同也保留了我国自己白勺特色。本文从几个不同白勺方面对企业合并白勺会计处理方法进行了分析,得出了不同白勺会计处理方法产生不同白勺会计信息和不同白勺经济后果。并得出了在我国现实经济环境和企业特定因素下采用两种不同会计处理方法白勺原因。并进而结合我国白勺现实国情提出了我国应当选择允许购买法和权益结合法并存白勺局面,同时要对权益结合法在我国白勺运用进行规范。笔者认为,在今后白勺发展中,购买法将逐渐趋于主导地位
Abstract(英文摘要):www.328tibet.cn Our country’s corporate merger activities become very frequent in recent years.Both the type and dimensions of business involved in the corporate merger and the accounting method he a lot of development. "The 20th Accounting Standards for Business Enterprises"has made a new ordain about corporate merger.It is a new breakthrough related to the Standards for Business.The new accounting standard not only he done with the convergence of international norms,but also retain China’s own characteristic.The most fundamental purpose of business merger is to pursue interests,the main reason is to accelerate growth , reduce costs and reduce risk.Experienced from the five international merger we,the reason of a merger can be further attributed to seek management and operating synergies and to seek financial interests and to realize the strategic reorganization.Currently,the business merger accouting method is the purchasing method and the protection of combination.The purchasinh method,as the term suggests,is a business buy one or several enterprises.Using pruchasing method need to re-valuate the enterprise’s balance sheet and to reflect the fair value in accordance with revaluation.Using pruchasing method need to identify buyers,confirm the date and cost of the purchase.The protection of combination,also known as the joint venture interests,seeing the business merger as joint of owners’ interests and the enterprises involved in the merger joint prior to the date of the combination.Therefore,the accounting statements of these enterprises are maintaining the original book value.Using the two methods will produce diffierent economic consequences, which are summarized as follows:1.diffierent valuation basis.2.diffierent methods of dealing with the net profits.3.the retained earings in diffierent treatment.4.the combined cost of diffierent treatment methods.5.the different impacts of balance sheet.6.the different impacts of the income statement.7.the different impacts of the main financial indicators.The evolution and development of the corporate merger accounting treatment has experienced different stages,from the protection of combination to the combination of the both two methods.Because of the many defects the international community has been cancelled and only allow the purchasing method.It is very different in China ,the new principle allow for the two methods because of the stage in our country.The new principle divide business merger into common control merger and non-common control merger, common control merger using the purchasing method and non-common control merger using the protection of combination, this seem to contrary to the international accounting principle ,it is in line with China’s economic development needs. Common control merger has larger proportion,in our country many listed companies has separated from the group,and are restructed into the listed companies.In order to enhance the competitiveness of the listed companies the group adopt the merger method in the group.Therefore,in such circumstances,to allow for the purchasing method basing on the fair value is not realistic.At present,fair value is still a difficult problom in accounting treatment,it is also a reason for the exsit of protection of combination.China’s securities market has a aller scale,some laws and regulations is very imperfect.Speculation and manipulation in stock market are very serious.In addition,in order to obtain fair value the companies also can find the asset evaluation agencies.However,due to China’s relatively backward CPA Audit ,practitioners practice standars still needs to be enhanced ,especially in the face of many large-scale companies with a variety of assets and liabilities determine fair value is a difficult task.From the current situation,China is in a growth period of mergers,compared with the purchasing method protection of combination is a promotion policies.First,it is higher than the purchasing method in net assets yield and the earning per share,which can beautify accounting statement and bring a great confidence to the inverstors,it is conductive to the development of China’s stock market,futher pushing forward China’s economic development.At present there are a lot of executive orders in China-mergers but purchase does not exist,these property rights transactions does not belong to the control transactions,which is not consistent with purchasing method so the protection of combination should be adopted.But learning from the international practice,China should make meatures to prevert the abuse of the protection of combination.Because the majority of the equity exchange in protection of combination the real terms of the mergers must be the joint of the equity.Therefore,I believe that protection of combination must be limited to the convertible merger,the combined entity continue to share the interests and the risk-sharing.Futhermore,we also should make reference to the requests of United States Accounting Standards Board to lset number standards for limiting the abuse of protection of combination .Protection of combination has a long histoty in foreign countries,so there are many abusing cases,we can study and analysis the cases and make the protection of combination can be properly utilized.But I believe that as the share reform are completed,the system will enable the securities market and listed company management structure more perfect,the true demand and supply and pricing mechani in the market can be realised.The fair value can be better reflected,futhermore as the audit develop,the assement of fair value will be more accurate,therefore purchasing method will become more and more dominant as the trend of the times,strengthen and improve the purchasing method will be one of the responsibilities for our accounting sector.
论文关键词: 企业合并会计处理方法;权益结合法;购买法;