本文關鍵詞：公司并購中業(yè)績承諾補償的會計處理問題研究　出處：《上海國家會計學院》2017年碩士論文　論文類型：學位論文

  更多相關文章： 業(yè)績承諾 會計處理 或有對價

【摘要】：并購作為最大化企業(yè)價值和創(chuàng)造持續(xù)競爭力的有效手段,受到越來越多企業(yè)的青睞,并購方案的設計也越來越多樣化。業(yè)績承諾補償既可以彌補交易雙方存在的信息不對稱,削弱信息不對稱導致的負面效應,又可以有效的促進業(yè)績承諾方管理層積極提高標的企業(yè)的業(yè)績。上市公司簽訂業(yè)績承諾補償協(xié)議的數量和金額逐年增加。與此同時,近幾年的業(yè)績承諾未完成率出現了明顯的上升,2010年至2015年未完成的業(yè)績承諾補償分別有0、1、14、33、42和107項。并購時的業(yè)績承諾補償是否要確認,業(yè)績不達標觸發(fā)的業(yè)績補償在會計上該如何處理,不同原因導致的業(yè)績補償處理方法是否一致,目前的會計準則并無明確規(guī)定。上市公司對業(yè)績補償的會計處理各不相同,在公開信息中的披露也存在很多問題,研究出針對這些會計處理難題的解決方法迫在眉睫,故本文對業(yè)績承諾補償這一課題進行了深入的研究。首先,本文開篇描述了業(yè)績不達標事件頻發(fā)導致的業(yè)績承諾補償的會計處理問題,由此引出本文的研究背景和意義,在對國內外文獻梳理和回顧同時,明確當前的會計處理中存在的問題,同時介紹了本文采用的研究方法和文章框架,并指出本文存在的不足和創(chuàng)新之處。其次,對業(yè)績承諾補償的發(fā)展歷程和實施情況進行了充分的介紹,在了解業(yè)績承諾補償定義和構成要件的前提下探究上市公司采用業(yè)績承諾補償的動因。之后,分別論述了國內外會計準則對業(yè)績承諾補償會計處理的規(guī)定,詳細分析了在我國會計準則的規(guī)定下業(yè)績承諾補償的初始確認、后續(xù)計量、信息披露。最后,對當前市場中業(yè)績承諾補償會計處理的現狀進行闡述,選出代表性案例高新興收購重慶訊美,介紹其案例背景、業(yè)績承諾補償方案以及觸發(fā)補償義務后收到補償款的會計處理,分析其會計處理的合理性。對比分析或有資產和或有對價認定下會計處理上的差異,以及兩種處理方法的動機、對財務報表和市場參與者的影響,并且對案例進行了評述。在文末對全文進行了總結,提出對會計政策制定的建議和對監(jiān)管機構的建議。
[Abstract]:M & A, as an effective means to maximize the value of enterprises and create sustainable competitiveness, is favored by more and more enterprises. Performance commitment compensation can not only make up for the information asymmetry between the two sides of the transaction, but also weaken the negative effect caused by the information asymmetry. It can also effectively promote the performance commitment party management to actively improve the performance of the underlying enterprises. The number and amount of performance commitment compensation agreements signed by listed companies are increasing year by year. There has been a marked increase in the unfulfilled rate of performance commitments in recent years, with compensation for outstanding performance commitments from 2010 to 2015 being 0 / 1 / 14 / 33, respectively. 42 and 107. Whether the performance commitment compensation at the time of acquisition is to be confirmed, how performance compensation triggered by performance substandard is to be treated in accounting, and whether the treatment of performance compensation for different reasons is consistent. The current accounting standards are not clearly stipulated. The accounting treatment of performance compensation of listed companies is different, and there are many problems in the disclosure of public information. It is urgent to study the solutions to these accounting problems, so this paper makes an in-depth study on performance commitment compensation. First of all. At the beginning of this paper, it describes the accounting treatment of performance commitment compensation caused by frequent incidents of performance substandard, which leads to the research background and significance of this paper, while combing and reviewing the literature at home and abroad. Make clear the existing problems in the current accounting treatment, at the same time introduce the research methods and the framework of this article, and point out the shortcomings and innovations of this paper. Secondly. The development course and implementation of performance commitment compensation are fully introduced, and the motivation of performance commitment compensation in listed companies is explored on the premise of understanding the definition and constitutive elements of performance commitment compensation. This paper discusses the accounting rules of performance commitment compensation in domestic and foreign accounting standards respectively, and analyzes in detail the initial recognition, follow-up measurement, information disclosure of performance commitment compensation under the provisions of our country's accounting standards. This paper expounds the current situation of accounting treatment of performance commitment compensation in the current market, selects the representative case of Gao Xinxing to buy Chongqing Xinmei, and introduces its case background. The performance commitment compensation scheme and the accounting treatment of receiving the compensation after triggering the compensation obligation, and analyzing the reasonableness of the accounting treatment. The differences in accounting treatment under the contingent assets and contingent consideration are compared and analyzed. As well as the motivation of the two methods, the impact of financial statements and market participants, and the case is reviewed. At the end of this paper, the full text is summarized. Make recommendations on accounting policy formulation and regulators.
【學位授予單位】：上海國家會計學院
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.6;F406.7;F271

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