本文選題：跨國并購　切入點：會計處理　出處：《吉林大學》2014年碩士論文　論文類型：學位論文

【摘要】：隨著我國汽車產(chǎn)業(yè)群的發(fā)展壯大，配套的汽車零部件產(chǎn)業(yè)是否有十足的競爭力將對我國未來汽車產(chǎn)業(yè)的發(fā)展起到重要的作用。本文的主角均勝電子作為我國汽車零部件企業(yè)中的典型代表，在民營汽車零部件品牌中脫穎而出，其在穩(wěn)步擴大國內(nèi)市場的同時，通過并購德國普瑞也在國際市場逐漸占據(jù)一席之地。均勝電子通過整合德國普瑞的產(chǎn)品線，不斷完善產(chǎn)品結(jié)構(gòu)，形成了具有競爭力的支柱產(chǎn)品。本文通過對均勝電子跨國并購中會計問題研究，包括對標的資產(chǎn)的估值、會計方法選擇、支付方式及并購中其他會計處理，并對合并后績效進行評價，本文采用綜合績效評分法研究此次并購對均勝電子的績效影響進行分析。 本文主要分為六個章節(jié)來進行論證研究，各部分主要內(nèi)容如下： 第一章為緒論部分，對本文的的研究背景、研究意義、研究內(nèi)容及邏輯框架、研究方法及創(chuàng)新點與不足等方面進行簡要闡述。 第二章為研究現(xiàn)狀與理論綜述部分，對跨國并購的相關(guān)理論發(fā)展、理論內(nèi)容及理論創(chuàng)新等進行綜述，并對國內(nèi)外學者的有關(guān)跨國并購的觀點進行綜述。 第三章為均勝電子跨國并購案的簡介，包括對均勝電子及德國普瑞的介紹，并購事件的實施過程及實施結(jié)果的介紹。 第四章為均勝電子跨國并購案中的會計問題的研究。包括并購前資產(chǎn)價值的估值的研究、會計方法的選擇、支付方式的選擇等方面，以及對各會計要素的處理中存在的會計問題的研究。 第五章是對均勝電子跨國并購后的財務狀況進行的績效評估，通過對比并購前后的財務指標對并購成果進行定量判斷，從而得出并購成敗的結(jié)論。 第六章是對本文研究的總結(jié)。對均勝電子跨國并購案中的經(jīng)驗進行總結(jié)，，對不足之處提出相應的建議，以期對以后的企業(yè)跨國并購行為起到一定的借鑒作用。 企業(yè)并購并并非終止，而是下一個新階段的開始，并購之后是否能夠很好的利用資源優(yōu)勢，對資源進行充分合理的整合利用是才是判斷跨國并購行為是否成功的關(guān)鍵。本文通過對跨國收購過程及收購后企業(yè)經(jīng)營表現(xiàn)的分析、資源整合效果的分析得出相應的結(jié)論，對于研究我國企業(yè)跨國并購行為保有一定的現(xiàn)實意義。
[Abstract]:With the development of China's automobile industry cluster, Whether the matching auto parts industry is competitive or not will play an important role in the development of China's automobile industry in the future. Private auto parts brands stand out as they steadily expand the domestic market and gradually gain a foothold in the international market through mergers and acquisitions of Germany's Prey. Through the research on the accounting problems of Junsheng Electronic Cross-border M & A, including the valuation of the underlying assets, the choice of accounting methods, payment methods and other accounting treatment in M & A, the product structure has been continuously improved and a competitive pillar product has been formed. This paper uses the comprehensive performance scoring method to study the impact of the merger on the performance of Junsheng Electronics. This paper is divided into six chapters to demonstrate the research, the main contents of each part are as follows:. The first chapter is the introduction, the research background, research significance, research content and logical framework, research methods and innovative points and shortcomings are briefly described. The second chapter is the research status and theoretical review part, the related theoretical development of cross-border M & A, theoretical content and theoretical innovation are summarized, and domestic and foreign scholars on cross-border M & A views are summarized. The third chapter is a brief introduction of Junsheng Electronic M & A, including the introduction of Junsheng Electronics and German Prey, the implementation process of M & A and the results of the implementation. The fourth chapter is the research on accounting problems in the M & A cases, including the valuation of assets before M & A, the choice of accounting methods, the choice of payment methods, etc. And the study of accounting problems existing in the treatment of various accounting elements. The fifth chapter is the performance evaluation of the financial situation after the cross-border M & A of Junsheng Electronics, through the comparison of the financial indicators before and after M & A to quantitatively judge the results of M & A, so as to draw the conclusion of success or failure of M & A. The sixth chapter is the summary of this paper. To sum up the experience of Junsheng electronic cross-border mergers and acquisitions, put forward the corresponding recommendations to the deficiencies, in order to play a certain role in the future cross-border M & A behavior. M & A is not an end, but the beginning of the next new stage. Will it be possible to make good use of the advantages of resources after M & A? It is the key to judge the success of transnational merger and acquisition. This paper analyzes the process of transnational acquisition and the performance of the enterprise after the acquisition, and draws the corresponding conclusion through the analysis of the effect of resource integration. It has certain practical significance for studying the behavior of transnational merger and acquisition of Chinese enterprises.
【學位授予單位】：吉林大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F271;F275;F426.6

【參考文獻】

相關(guān)期刊論文 前10條

1 王天一;湯石章;;中國制造業(yè)跨國并購的技術(shù)獲取動因[J];安徽農(nóng)業(yè)科學;2007年10期

2 羅福凱;鄧穎;;戰(zhàn)略性要素資本與企業(yè)戰(zhàn)略并購[J];財會通訊;2012年04期

3 馬江龍;;基于目標企業(yè)價值構(gòu)成的并購估價模型分析[J];財會通訊;2012年17期

4 李俊;;我國制造業(yè)企業(yè)逆向跨國并購研究[J];國際經(jīng)貿(mào)探索;2009年05期

5 陳雯;竇義粟;劉磊;;中國企業(yè)跨國并購績效的實證分析[J];經(jīng)濟論壇;2007年17期

6 亓同進;呂秀紅;;基于中國公司并購價值評估的分析[J];經(jīng)濟研究導刊;2012年19期

7 潘思諭;熊梅娟;;中國企業(yè)跨國并購的成本優(yōu)化——基于價值鏈的視角[J];會計之友;2012年13期

8 李廣明;;中國制造企業(yè)跨國并購后整合模式的有效性研究[J];科學學與科學技術(shù)管理;2006年08期

9 鄒琪;謝秋平;;中國制造行業(yè)上市公司跨國并購的績效評估[J];前沿;2011年11期

10 劉明;劉小華;;中國企業(yè)海外并購現(xiàn)狀分析[J];企業(yè)活力;2008年06期

相關(guān)博士學位論文 前2條

1 劉志杰;外資并購中的國有股權(quán)定價問題研究[D];遼寧大學;2009年

2 里光年;發(fā)展中大國企業(yè)跨國并購研究[D];吉林大學;2010年

本文編號：1651707