本文選題：VIE + 可變利益實體��； 參考：《華北電力大學(xué)》2017年碩士論文

【摘要】：近年來,我國的實體經(jīng)濟不斷下滑,不管是線下培訓(xùn)教育,還是商品買賣產(chǎn)業(yè)等都不斷向互聯(lián)網(wǎng)行業(yè)靠攏,衍生出一系列的線上教育、電商、競技游戲產(chǎn)業(yè),互聯(lián)網(wǎng)行業(yè)發(fā)展勢頭則是愈來愈猛。目前的互聯(lián)網(wǎng)行業(yè)發(fā)展主要依賴于VIE模式進行發(fā)展,而我國會計準(zhǔn)則對于VIE模式這一部分則一直存在著空缺。為了填補我國會計準(zhǔn)則空缺,向國際會計準(zhǔn)則趨同,應(yīng)積極應(yīng)對,完善我國會計準(zhǔn)則。雖然截至目前為止的十余年來,VIE模式都是在我國法律盲區(qū)游走,但是這十幾年來它都不被禁止的原因,在于它對互聯(lián)網(wǎng)行業(yè)發(fā)展所作出的不可磨滅的貢獻。可以說,我國絕大部分的互聯(lián)網(wǎng)企業(yè)都是通過VIE模式實現(xiàn)了巨額融資,并在海外成功上市。那么,為何VIE模式一直飽受爭議,這在于其模式的特殊性,即它不通過持有股權(quán)的方式達到對子公司的控制,而只是通過相互簽訂一系列的協(xié)議條款的方式來實現(xiàn)控制目的。對于該種控制,其控制力度和控制效果,以及相關(guān)信息披露等,一直是業(yè)內(nèi)專業(yè)人士的爭論焦點。鑒于VIE模式對我國互聯(lián)網(wǎng)行業(yè)發(fā)展的貢獻,這些問題必須得到及時、妥善的解決,否則必然會阻礙我國互聯(lián)網(wǎng)行業(yè)的進一步發(fā)展、壯大,進而就必然會制約著我國的經(jīng)濟發(fā)展。因此,本文認為研究并解決VIE模式的相關(guān)會計問題有一定的理論和現(xiàn)實意義。鑒于VIE模式的特殊性,以及對國際會計準(zhǔn)則和美國公認會計準(zhǔn)則的對比分析,本文主要從五個方面著手研究。首先是關(guān)于“控制”的認定問題,不拘泥于傳統(tǒng)的股權(quán)控制,而是拓展到實質(zhì)性控制,并引進美國公認會計準(zhǔn)則的“主要受益人原則”,對控制的認定進行更為全面的詮釋。其次,對于我國現(xiàn)有會計準(zhǔn)則中合并問題的劃分,探討VIE模式下企業(yè)合并是應(yīng)劃入同一控制下的企業(yè)合并還是非同一控制下的企業(yè)合并;在合并過程中是采用權(quán)益法還是成本法進行會計處理。進而,針對VIE模式下企業(yè)合并的特殊性和復(fù)雜性,揭露在報表中披露哪些內(nèi)容才能更加有力的保障報表使用者的利益。最后,由于VIE模式通常會涉及到跨國投資的問題,那么在VIE模式下如何判定受益所有人也是本文的研究重點。
[Abstract]:In recent years, the real economy of our country has been declining, whether it is offline training education, or commodity trading industry, etc., all of them are constantly moving closer to the Internet industry, resulting in a series of online education, e-commerce, competitive game industry, etc. The development momentum of Internet industry is more and more fierce. At present, the development of the Internet industry mainly depends on the vie mode to develop, but there is always a vacancy in the part of the accounting standards of our country for the vie model. In order to fill the gap of our accounting standards and converge to international accounting standards, we should actively deal with and perfect our accounting standards. Although the pattern of vie has been wandering in the legal blind area of our country for more than ten years so far, the reason why it has not been prohibited in the past ten years is its indelible contribution to the development of the Internet industry. It can be said that the vast majority of Internet enterprises in China have realized huge amounts of financing through vie mode and have successfully listed overseas. So, why vie mode has been controversial, this is the particularity of its model, that is, it does not control the subsidiary by holding equity, but only by signing a series of agreements with each other to achieve the purpose of control. For this kind of control, its control strength and control effect, as well as related information disclosure, has been the focus of debate among industry professionals. In view of the contribution of vie mode to the development of China's Internet industry, these problems must be solved promptly and properly, otherwise, the further development and expansion of China's Internet industry will inevitably be hindered, and then the economic development of our country will inevitably be restricted. Therefore, this paper thinks that it has certain theoretical and practical significance to study and solve the related accounting problems of vie mode. In view of the particularity of vie model and the comparative analysis of international accounting standards and American generally accepted accounting standards, this paper mainly studies from five aspects. The first one is about the identification of "control", which is not confined to the traditional equity control, but extends to substantive control, and introduces the "main beneficiary principle" of American generally accepted accounting standards, and makes a more comprehensive interpretation of the identification of control. Secondly, for the division of the merger problem in the current accounting standards of our country, this paper discusses whether the enterprise merger should be classified under the same control or not under the same control under vie mode. In the course of the merger, should the equity method or the cost method be used for accounting treatment. Furthermore, in view of the particularity and complexity of enterprise merger under vie mode, it reveals what contents can be disclosed in the report form to protect the interests of the report users more effectively. Finally, because the vie model usually involves the problem of transnational investment, how to determine the beneficial owner in vie mode is also the focus of this paper.
【學(xué)位授予單位】：華北電力大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F275;F49

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