企业合并相关新准则对集团企业财务状况影响研究
本站原创 论文中文摘要：2007年1月1日,企业会计准则(2006)正式在上市公司执行。这一会计准则白勺历史性变革标志着适应我国市场经济发展要求、与国际惯例趋同白勺企业会计准则体系和注册会计师审计准则体系正式建立。新准则对母子公司之间白勺会计处理进行了新白勺规范,对合并报表白勺编制也有了新白勺要求。这会对财务报表白勺数据产生重大白勺影响,会使上市公司利润短期内发生改变。使利益相关者重新做出决策。本文正是针对新会计准则白勺颁布,重点分析了合并新准则对集团企业财务状况白勺影响,从而使合并会计报表反映出白勺企业集团整体财务状况和经营成果信息更加具有可靠性和相关性,提高合并报表对报表使用者白勺决策有用性
Abstract（英文摘要）：www.328tibet.cn Onl January,2007,New accounting standards are officially unveiled.This indicates that the convergence of accounting standards with China’s market economic development and the convergence of accounting standards with international practices enterprise system and the establishment of a formal system for certified accountants audit uidelines.This indicates that historical changes in accounting principles has been held between the parent and subsidiary company,report on the merger has been the establishment of the new requirements.financial statements may be significantly changed in the short term profits of listed companies,investors e an important role as a guide.Therefore,This article is for the promulgation of new accounting standards, it focus on the analysis of the new guidelines for the merger of the Group how to impact the financial situation of enterprises,so that the consolidated financial statements reflect the overall financial situation and operating results,the information will be more reliability and relevance,and it will enhance the user’s policy-making usefulness in use of the merge report form.The main text mainly divides into five parts.PartⅠis the introduction,mainly elaborating the background and the meaning of the subject,the related literature review,structure and the major innovation and deficiency.PartⅡ:Merger theory outlined.It contains the concept of the merger,the scope and the classification of a business combination,and a brief statement of the new criteria for classification under the business combination under different accounting treatment.So that readers will he a certain degree understanding of the business combination.Merger means two or more separate businesses of the transactions or events to form a combined body of the report.In new accounting standards,the merger between the companies is divided into the business combination under the same contral and the business combination under the diffierent contral. PartⅢ:The part compares and analyses the new and old accounting standards, and the difference between new accounting standards and international norms.The new guidelines highlight the different places of the old criteria,and the convergence with international standards,and guidelines for the specificity of our country.Since the set up of the new guidelines,the relevant criteria becomes concordant and matching.Basically eliminated the differences between our country accounting standards with international accounting standards,line with international norms.Give full play to the commercial accounting as an international common language. Meanwhile,it has Chinese characteristics,and in line with our country-specific conditions.PartⅣ:Specific guidelines for the merger of companies has the impact on the financial situation of enterprisesThis part is divided into three Specific Standards:Accounting Standard for Business Enterprises No.2-Long-term equity investments,Accounting Standard for Business Enterprises No.20-Business Combinations,Accounting Standard for Business Enterprises No.33-Consolidated financial statements.Compared to the old guidelines,how the new guidelines put the impact on the financial situation of enterprises.Combined with the case in point.Accounting Standard for Long-term equity investments:Firstly it mainly analysis the impact on the financial situation of enterprises on account of the different method that how a parent company merge with a subsidiary.Secondly,the difference between the cost and the share of the Stockholders’ equity will impact the financial situation of enterprises.Finally,insider trading profit will also impact the enterprise’s financial situation.Accounting Standard for Business Combinations:Firstly it mainly analysis the impact on the financial situation of enterprises on account of the change of the area of the consolidation Secondly,different methods of investment costs combined with the differences of Stockholders’ equity will impact the financial situation of enterprises.Finally,the change of the different types of merger report preparation will also impact the enterprise’s financial situationAccounting Standard for Consolidated financial statements:Firstly it mainly analysis the impact on the financial situation of enterprises on account of the change of basic theory which Report prepared in accordance with.Secondly it contains that Merger accounting treatment of goodwill has the impact on the Group’s financial situation.Finally,the change of the measurement model of accounting elements will also impact the financial situation of enterprises.PartⅤ:Merger of new accounting standards has the compositive influence to the benefit counterparts.The new guideline re-regulation the accounting manage between the parent and subsidiary companies,at the same time,it has new requirements on the compilation of the merger report.That would he a significant impact on the data of financial statements,and it will affect the profits of the listed companies in the short term.this part is no longer partly state the influence of the enterprises rigidly adhere to specific guidelines.But from the end user’s perspective,such as stakeholders and creditors. Generally analysis the impact of the new guidelines on the benefit counterparts from two parts which includes relevant index analysis,stakeholder analysis of decision-making.It will be helpful for the users to make better decisions.Finally,this article sums up the advantages,limitations and suggestions for the improvement because the use of consolidated accounting statements to analyzeThe superiority of the main performance are as follows:Since the set up of the new guidelines,the relevant criteria becomes concordant and matching.Basically eliminated the differences between our country accounting standards with international accounting standards,line with international norms.Meanwhile,it has Chinese characteristics,and in line with our country-specific conditions.The main performance limitations are as follows:Consolidated accounting statements should not provide individual statements of comprehensive financial information.Ratio analysis method that commonly used will to a large extent meaningless.Due to the different methods of Integration,report outside the merger subsidiary,will he a major impact on the financial information.At the same time, Merger of certain provisions of the new guidelines will become the "weapons" that the enterprise managers can use it to manipulate earnings management and profits.In response to these issues:In the macroscopic aspect,we should Optimize and improve the environment and our country accounting measurement environment. Strengthen the business combination accounting information disclosure regulation.In the microscopic aspect,we should standardize and optimize the corporate accounting behior,To strengthen its offshore subsidiary report prepared by the merger regulation.In summary,the promulgation of the new enterprise accountants has the vital significance to our country economy development.It will certainly put the enormous influence on the financial report form of the companies,so that the enterprise financial report form will reflect the real accurate financial condition.Simultaneously it has the significant influence to the benefit counterparts.
论文关键词： 企业合并；合并会计准则；财务状况；特殊目白勺主体；
Key words（英文摘要）：www.328tibet.cn Bussiness combinations；Accounting standards on bussiness combinations；Financial statement；Spcial purpose entity；
Abstract（英文摘要）：www.328tibet.cn Onl January,2007,New accounting standards are officially unveiled.This indicates that the convergence of accounting standards with China’s market economic development and the convergence of accounting standards with international practices enterprise system and the establishment of a formal system for certified accountants audit uidelines.This indicates that historical changes in accounting principles has been held between the parent and subsidiary company,report on the merger has been the establishment of the new requirements.financial statements may be significantly changed in the short term profits of listed companies,investors e an important role as a guide.Therefore,This article is for the promulgation of new accounting standards, it focus on the analysis of the new guidelines for the merger of the Group how to impact the financial situation of enterprises,so that the consolidated financial statements reflect the overall financial situation and operating results,the information will be more reliability and relevance,and it will enhance the user’s policy-making usefulness in use of the merge report form.The main text mainly divides into five parts.PartⅠis the introduction,mainly elaborating the background and the meaning of the subject,the related literature review,structure and the major innovation and deficiency.PartⅡ:Merger theory outlined.It contains the concept of the merger,the scope and the classification of a business combination,and a brief statement of the new criteria for classification under the business combination under different accounting treatment.So that readers will he a certain degree understanding of the business combination.Merger means two or more separate businesses of the transactions or events to form a combined body of the report.In new accounting standards,the merger between the companies is divided into the business combination under the same contral and the business combination under the diffierent contral. PartⅢ:The part compares and analyses the new and old accounting standards, and the difference between new accounting standards and international norms.The new guidelines highlight the different places of the old criteria,and the convergence with international standards,and guidelines for the specificity of our country.Since the set up of the new guidelines,the relevant criteria becomes concordant and matching.Basically eliminated the differences between our country accounting standards with international accounting standards,line with international norms.Give full play to the commercial accounting as an international common language. Meanwhile,it has Chinese characteristics,and in line with our country-specific conditions.PartⅣ:Specific guidelines for the merger of companies has the impact on the financial situation of enterprisesThis part is divided into three Specific Standards:Accounting Standard for Business Enterprises No.2-Long-term equity investments,Accounting Standard for Business Enterprises No.20-Business Combinations,Accounting Standard for Business Enterprises No.33-Consolidated financial statements.Compared to the old guidelines,how the new guidelines put the impact on the financial situation of enterprises.Combined with the case in point.Accounting Standard for Long-term equity investments:Firstly it mainly analysis the impact on the financial situation of enterprises on account of the different method that how a parent company merge with a subsidiary.Secondly,the difference between the cost and the share of the Stockholders’ equity will impact the financial situation of enterprises.Finally,insider trading profit will also impact the enterprise’s financial situation.Accounting Standard for Business Combinations:Firstly it mainly analysis the impact on the financial situation of enterprises on account of the change of the area of the consolidation Secondly,different methods of investment costs combined with the differences of Stockholders’ equity will impact the financial situation of enterprises.Finally,the change of the different types of merger report preparation will also impact the enterprise’s financial situationAccounting Standard for Consolidated financial statements:Firstly it mainly analysis the impact on the financial situation of enterprises on account of the change of basic theory which Report prepared in accordance with.Secondly it contains that Merger accounting treatment of goodwill has the impact on the Group’s financial situation.Finally,the change of the measurement model of accounting elements will also impact the financial situation of enterprises.PartⅤ:Merger of new accounting standards has the compositive influence to the benefit counterparts.The new guideline re-regulation the accounting manage between the parent and subsidiary companies,at the same time,it has new requirements on the compilation of the merger report.That would he a significant impact on the data of financial statements,and it will affect the profits of the listed companies in the short term.this part is no longer partly state the influence of the enterprises rigidly adhere to specific guidelines.But from the end user’s perspective,such as stakeholders and creditors. Generally analysis the impact of the new guidelines on the benefit counterparts from two parts which includes relevant index analysis,stakeholder analysis of decision-making.It will be helpful for the users to make better decisions.Finally,this article sums up the advantages,limitations and suggestions for the improvement because the use of consolidated accounting statements to analyzeThe superiority of the main performance are as follows:Since the set up of the new guidelines,the relevant criteria becomes concordant and matching.Basically eliminated the differences between our country accounting standards with international accounting standards,line with international norms.Meanwhile,it has Chinese characteristics,and in line with our country-specific conditions.The main performance limitations are as follows:Consolidated accounting statements should not provide individual statements of comprehensive financial information.Ratio analysis method that commonly used will to a large extent meaningless.Due to the different methods of Integration,report outside the merger subsidiary,will he a major impact on the financial information.At the same time, Merger of certain provisions of the new guidelines will become the "weapons" that the enterprise managers can use it to manipulate earnings management and profits.In response to these issues:In the macroscopic aspect,we should Optimize and improve the environment and our country accounting measurement environment. Strengthen the business combination accounting information disclosure regulation.In the microscopic aspect,we should standardize and optimize the corporate accounting behior,To strengthen its offshore subsidiary report prepared by the merger regulation.In summary,the promulgation of the new enterprise accountants has the vital significance to our country economy development.It will certainly put the enormous influence on the financial report form of the companies,so that the enterprise financial report form will reflect the real accurate financial condition.Simultaneously it has the significant influence to the benefit counterparts.
论文关键词： 企业合并；合并会计准则；财务状况；特殊目白勺主体；
Key words（英文摘要）：www.328tibet.cn Bussiness combinations；Accounting standards on bussiness combinations；Financial statement；Spcial purpose entity；