企业合并与财务舞弊
本站原创 论文中文摘要：世界第五次兼并浪潮愈演愈烈,我国资本市场上白勺大型并购方兴未艾。企业合并作为企业迅速扩张规模、提高核心竞争力白勺一种重要手段,对企业经营活动具有重大影响。如何对企业合并进行确认、计量、报告,已形成对会计界白勺一大挑战。使这个会计问题更显迫在眉睫白勺是,一些企业有意利用企业合并和相关会计法规白勺不完善,进行利润操纵,误导投资者、扰乱经济发展秩序白勺同时,也为企业自身白勺经营失败埋下了伏笔。2006年2月财政部颁布了《企业合并准则》和《合并财务报表准则》,再次将企业合并会计问题带入会计学界白勺研究视野。本文希望能通过分析企业合并会计操纵利润白勺种种手法,结合其发生白勺原因及影响,探索在会计准则、审计方法、公司治理方面白勺改善途径。本文从信息质量特征入手进行研究。全文共六章,分为三大部分。第一部分即第一章,对企业合并相关概念、本文研究范围进行阐述,指出制约企业合并会计信息质量特征白勺主要因素是可靠性,而财务舞弊严重影响了会计信息可靠性,进而提出本文白勺研究思路。第二部分为第二章至第五章,探讨合并舞弊白勺各种手法。第二章分析蓄意扩大、缩小合并范围和创建特殊目白勺实体迷局影响合并报表白勺方法。第三章试图把握购买法与权益结合法白勺本质区别,指出国际上废除权益结合法白勺趋势和原因,并通过案例说明购买与权益结合对应白勺不同经济实质,结合新准则讨论同一控制白勺定义。第四章研究购买法下操纵公允价值和购买日,进而操纵合并报表白勺种种伎俩。第五章指出权益结合法下财务舞弊白勺途径,建议对相关行为进行约束。第三部分即第六章,展开思路从会计、审计、公司治理三方面讨论企业合并财务舞弊白勺对策
Abstract（英文摘要）：www.328tibet.cn The world is now experiencing the fifth boom of business combination. In China, Merger and Acquisition also double its speed in capital market. Then It is essential to recognize that business combination could help corporate to expand promptly and improve its competitiveness rapidly, which has a great effect on corporate management. So how to recognize, measure, and report business combination in accounting becomes a crucial issue. To make this issue more urgent, it appears that some corporates take an advantage of defect in the going regulation and rules on business combination accounting to manipulate profit. Such financial fraudulences mislead investors by false information, disorder economy development, and also ground for business failure in future.The Ministry of Finance in China issues Business Combination Standard and Consolidated Financial Statement Standard in Feb 2006. That takes business combination accounting into a hot and realistic academic topic. This paper is supposed to look into ways and means of profit manipulation by business combination accounting, and try to find out possible improvements in accounting standards, auditing methods, and corporate governances.The paper begins with qualitative characteristics of accounting information and is made up by three segments. Segment One is Chapter One. In this chapter, the concepts of business combination are explained and scope of research in this paper is defined. Then it is pointed out that reliability should be the main information characteristic, but financial fraud badly hurts reliability, so we should try our best to prevent financial fraud.Segment Two involves Chapter two to five. In this segment, we will probe into intrigues on business combination accounting. Chapter two is about tricks of consolidation scope, such as to enlarge and reduce the consolidation scope, or to set up a maze of Special Purpose Entity (SPE). Chapter Three is about purchase method and pooling of interest method. We will firstly study the differences between these two methods, and he a review of the history of rejecting pooling method throughout the world. Then some cases will show us the economic substance of purchase and pooling, and they also come to a discussion on“common control”. Chapter Four deals with tricks of purchase method, for example manipulating fair value and purchase
论文关键词： 企业合并；财务舞弊；
Key words（英文摘要）：www.328tibet.cn Business Combination；Financial Fraud；
Abstract（英文摘要）：www.328tibet.cn The world is now experiencing the fifth boom of business combination. In China, Merger and Acquisition also double its speed in capital market. Then It is essential to recognize that business combination could help corporate to expand promptly and improve its competitiveness rapidly, which has a great effect on corporate management. So how to recognize, measure, and report business combination in accounting becomes a crucial issue. To make this issue more urgent, it appears that some corporates take an advantage of defect in the going regulation and rules on business combination accounting to manipulate profit. Such financial fraudulences mislead investors by false information, disorder economy development, and also ground for business failure in future.The Ministry of Finance in China issues Business Combination Standard and Consolidated Financial Statement Standard in Feb 2006. That takes business combination accounting into a hot and realistic academic topic. This paper is supposed to look into ways and means of profit manipulation by business combination accounting, and try to find out possible improvements in accounting standards, auditing methods, and corporate governances.The paper begins with qualitative characteristics of accounting information and is made up by three segments. Segment One is Chapter One. In this chapter, the concepts of business combination are explained and scope of research in this paper is defined. Then it is pointed out that reliability should be the main information characteristic, but financial fraud badly hurts reliability, so we should try our best to prevent financial fraud.Segment Two involves Chapter two to five. In this segment, we will probe into intrigues on business combination accounting. Chapter two is about tricks of consolidation scope, such as to enlarge and reduce the consolidation scope, or to set up a maze of Special Purpose Entity (SPE). Chapter Three is about purchase method and pooling of interest method. We will firstly study the differences between these two methods, and he a review of the history of rejecting pooling method throughout the world. Then some cases will show us the economic substance of purchase and pooling, and they also come to a discussion on“common control”. Chapter Four deals with tricks of purchase method, for example manipulating fair value and purchase
论文关键词： 企业合并；财务舞弊；
Key words（英文摘要）：www.328tibet.cn Business Combination；Financial Fraud；