我国企业合并会计方法问题研究
本站原创 论文中文摘要：1993年9月我国政府宣布法人股东可以进入二级市场，此后不久深宝安合并延中实业，拉开了我国企业合并的序幕。1997年后我国企业之间利用重组、合并等方式进行资源整合的现象逐年递增，上升势头显著，合并真正成为我国资本市场运行中的重要组成部分。企业合并带来许多问题，对现代财务会计模式亦形成很大冲击。企业合并如何进行会计处理？不同的会计处理方法对合并后企业综合价值的反映有何不同影响？如何规范我国企业合并的会计处理方法？等等，都成为我国会计学界和监管部门日益关注的问题。本文针对上述问题，总结并借鉴国外经验，结合我国企业合并现状，分析两种会计处理方法对企业合并会计处理的现实影响，修正我国企业合并的会计准则，具有越来越深远的现实意义。目前企业合并主要有两种会计处理方法：购买法与股权联合法。对于这两种会计处理方法，国内外有很多研究文献，探讨两种方法应用的可行性。文章先进行了一个简短的文献综述，将我国已有的研究成果概括总结，进而寻找出本文的研究方向。综观我国有关企业合并的研究文献，学者们已就上市公司与非上市企业、上市公司与上市公司之间的换股合并问题进行了深入探讨，对我国换股合并的诸多问题提出建议。本文旨在通过分析非上市企业控股合并上市公司，其会计处理分别采用购买法与股权联合法的两个案例，完善企业合并会计处理的理论研究框架。文章再从理论角度出发，介绍购买法与股权联合法的历史背景及产生条件。企业合并的性质决定其适用的合并会计处理方法。当经济主体运用、股票等方式取得另一经济主体，后者的控制权发生变化，对原有净资产失去控制，则该合并视为购买，会计处理采用购买法；当两经济主体只是由原来彼此独立变为联合开展经营活动，其股东都未丧失其原有的权益份额，只是改变了权益的投向主体，这样的合并视为股权联合，会计处<WP=40>理采用股权联合法。文章其后逐步讨论购买法与股权联合法的基本会计处理特点，介绍两种方法在会计学界的争论。购买法将合并企业支付的购买分摊到被并企业的各项净资产中，被合并企业的资产和负债以其被购买时的公允市价记录在合并企业的账户上，购买与被购买资产和承担负债的净公允市价的差额确认为商誉；股权联合法不需要确认被合并企业的净资产公允市价，按其现有账面价值和原始成本基础予以合并。两者的争论也主要集中在购买法与股权联合法各有利弊上。对于两种不同的观点，购买法是众多会计学家普遍认可的会计处理方法，其存在不具有争议，最多是在某种情况下对购买法略作修正。支持股权联合法的学者承认在多数时候采用购买法，但认为在难以区分主并方和被并方时采用股权联合法。国外会计学会先后出台了相关会计准则，对股权联合法的使用进行限定，2001年美国财务会计准则委员会（FASB）修订了APB第16号公告《企业合并》，正式取消了股权联合法。我国有关企业合并的具体会计准则还没有出台，企业合并只是根据现有规定进行会计处理，哪种方法简单、高效、更能反映合并后企业的绩优形象，就采用哪种方法，选择的随意性很大。合并会计处理方法选择不同，极大降低了合并后企业会计信息的可比性以及监管的约束力。因此制定我国企业合并会计处理的相关准则，众望所归。本文通过近年来我国企业合并的两个案例来说明购买法与股权联合法在我国的应用现状。购买法的案例本文选取了汽车行业的整合——一汽集团控股合并天汽集团下属天津汽车夏利股份有限公司。简短介绍两企业的基本情况之后，详细介绍了一汽集团采用购买法如何进行会计处理，来说明购买法的应用特点。案例其后对合并前有关人士认为用一汽轿车的股份收购天津夏利的非流通国有股的观点进行分析，揭示本次合并未能采用股权联合法进行会计处理的深层次原因。股权联合法的案例选取了我国首<WP=41>例新发上市的TCL集团吸收合并TCL通讯，TCL通讯与母公司TCL集团换股后退市，TCL集团通过公开募集股份实现整体上市。选取了一些比较因素，反映换股合并的会计处理是否存在操纵利润的迹象，为分析我国企业采用股权联合法进行会计处理的经济目的做了铺垫。从我国目前企业合并会计处理的现状看，大多数企业采用了购买法，可以说购买法得到普遍认可。但是我国证券市场还不够完善，无法准确得出取得净资产的公允价值，且不具备确认及摊销商誉的条件。面对这样的局限再加上股权联合法有操纵利润的空间，股权联合法有其存在的可能性。自1998年清华同方采用股权联合法核算其合并鲁颖电子以来，陆续有十几家企业采用该种方法进行会计处理，得到了证券监管部门的默许。文章的最后对我国企业合并会计处理方法的选择提出自己的观点，建议购买法作为企业合并的主要会计方法，股权联合法作为购买法的补充存在于换股合并的少数情况中。第一，我国企业合并会计方法应是购买法与股权联合法互斥，减少会计方法的可选择性，提高会计信息的可比性；第二，购买法为基于账面价值的购买法，对购买成本与被并企业账面价值的差额全部确认为商誉，商誉仍按期进行均额摊销，由于商誉摊销对企业财务指标的影响，在企业报表附注中予以披露；第
Abstract（英文摘要）： In September 1993, our government announced that legal shareholders may enter secondary market, later Baoan consolidated Yanzhong Industrial Co.Ltd, which appeared enterprise prelude in our country. After 1997, the phenomenon that enterprises of our country combined the resources making use of recombination or consolidation increased progressively year by year. Consolidation really became the important part in the capital market of our country. The enterprise consolidation brings a lot of questions, also takes assaults to the modern financial accounting mode greatly. How does the enterprise consolidation carry on accountings? What different influence does different accounting treatment produce after enterprise consolidation? How can we formulate the standard of accounting treatment of enterprise consolidation in our country? Etc. Such of these become the questions that the accounting educational circles and the supervisal department pay close attention to day by day. This text is aimed at the above-mentioned problems. It summarizes and uses external experience for reference, also combines the current situation of enterprise consolidation in our country. It analyses the punish influence of each accounting treatment, and revises the accounting criterion of the enterprise consolidation, so he more and more far-reaching realistic meanings.It has two kinds of accounting treatment methods mainly to the enterprise consolidation at present: purchase method and pooling of interests method. To these two kinds of accounting treatment methods, a lot of studies both at home and abroad inquire into the feasibility using two kinds of methods. The article makes a competently brief document survey first. It summarizes the summary of the existing achievements in research of our country. And then looks for the <WP=43>research direction of it. Taking a broad view of the research documents that the relevant enterprises consolidation of our country, scholars he already explored deeply on the enterprises changing shares’ consolidation between listed company and non-listed company, listed company and listed company. They he advised to a great deal of questions on changing shares. This text aims at the precedents that the non-listed enterprise control interests and consolidate the listed company. Its accountings deal with the purchase method and the pooling of interests method. It tries to perfect the frame of theoretical research that accountings dealt with.Article proceeds from the angle of theory, recommends the historical backgrounds and producing terms of the purchase method and the pooling of interests method. The nature of the enterprise consolidation determines its suitable accounting method. If the economic subject uses the ways, such as cash, stock, etc. to obtain another economic subject, the latter’s control privilege changes, it can’t control the original net assets, such should be regarded as buying. The accounting adopts the purchase method; If economic subjects just turn into jointly developing from managing independently each other, their shareholders don’t lose their rights and interests, only change the subject of investing the rights and interests, such consolidation is regarded as the stock right uniting, the accounting adopts the pooling of interests method.Article discusses the accounting character of the purchase method and the pooling of interests method progressively thereafter. It introduces the dispute in the accounting educational circles on two kinds of methods. Purchase method shares the buying price the consolidating enterprise pays into the every net assets of consolidated enterprise. The assets and debts of consolidated enterprise are written down on the account of the consolidating enterprise by just and sound market price. The difference that buying price subtracts the just and sound market price of the consolidating enterprise is confirmed as the <WP=44>goodwill; Pooling of interests method doesn’t need to confirm the just and sound market price of net assets of consolidated enterpri
论文关键词： 企业合并；购买法；股权联合法；商誉；
Key words（英文摘要）： Enterprise Consolidation；Purchase Method；Pooling of Interests Method；Goodwill；
Abstract（英文摘要）： In September 1993, our government announced that legal shareholders may enter secondary market, later Baoan consolidated Yanzhong Industrial Co.Ltd, which appeared enterprise prelude in our country. After 1997, the phenomenon that enterprises of our country combined the resources making use of recombination or consolidation increased progressively year by year. Consolidation really became the important part in the capital market of our country. The enterprise consolidation brings a lot of questions, also takes assaults to the modern financial accounting mode greatly. How does the enterprise consolidation carry on accountings? What different influence does different accounting treatment produce after enterprise consolidation? How can we formulate the standard of accounting treatment of enterprise consolidation in our country? Etc. Such of these become the questions that the accounting educational circles and the supervisal department pay close attention to day by day. This text is aimed at the above-mentioned problems. It summarizes and uses external experience for reference, also combines the current situation of enterprise consolidation in our country. It analyses the punish influence of each accounting treatment, and revises the accounting criterion of the enterprise consolidation, so he more and more far-reaching realistic meanings.It has two kinds of accounting treatment methods mainly to the enterprise consolidation at present: purchase method and pooling of interests method. To these two kinds of accounting treatment methods, a lot of studies both at home and abroad inquire into the feasibility using two kinds of methods. The article makes a competently brief document survey first. It summarizes the summary of the existing achievements in research of our country. And then looks for the <WP=43>research direction of it. Taking a broad view of the research documents that the relevant enterprises consolidation of our country, scholars he already explored deeply on the enterprises changing shares’ consolidation between listed company and non-listed company, listed company and listed company. They he advised to a great deal of questions on changing shares. This text aims at the precedents that the non-listed enterprise control interests and consolidate the listed company. Its accountings deal with the purchase method and the pooling of interests method. It tries to perfect the frame of theoretical research that accountings dealt with.Article proceeds from the angle of theory, recommends the historical backgrounds and producing terms of the purchase method and the pooling of interests method. The nature of the enterprise consolidation determines its suitable accounting method. If the economic subject uses the ways, such as cash, stock, etc. to obtain another economic subject, the latter’s control privilege changes, it can’t control the original net assets, such should be regarded as buying. The accounting adopts the purchase method; If economic subjects just turn into jointly developing from managing independently each other, their shareholders don’t lose their rights and interests, only change the subject of investing the rights and interests, such consolidation is regarded as the stock right uniting, the accounting adopts the pooling of interests method.Article discusses the accounting character of the purchase method and the pooling of interests method progressively thereafter. It introduces the dispute in the accounting educational circles on two kinds of methods. Purchase method shares the buying price the consolidating enterprise pays into the every net assets of consolidated enterprise. The assets and debts of consolidated enterprise are written down on the account of the consolidating enterprise by just and sound market price. The difference that buying price subtracts the just and sound market price of the consolidating enterprise is confirmed as the <WP=44>goodwill; Pooling of interests method doesn’t need to confirm the just and sound market price of net assets of consolidated enterpri
论文关键词： 企业合并；购买法；股权联合法；商誉；
Key words（英文摘要）： Enterprise Consolidation；Purchase Method；Pooling of Interests Method；Goodwill；