本文關(guān)鍵詞： 輕資產(chǎn)公司 合并商譽(yù) 減值 會(huì)計(jì)準(zhǔn)則　出處：《廈門大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：黨的“十八大”提出,要支持戰(zhàn)略性新興產(chǎn)業(yè)的發(fā)展,逐步退出或淘汰低產(chǎn)能的產(chǎn)業(yè)。在此背景下,我國(guó)將有越來(lái)越多上市公司通過(guò)收購(gòu)和合并進(jìn)行產(chǎn)業(yè)整合,商譽(yù)相關(guān)會(huì)計(jì)準(zhǔn)則的使用范圍將更廣。在眾多上市公司中,主要集中在中小板和創(chuàng)業(yè)板的輕資產(chǎn)公司近年呈現(xiàn)出資金規(guī)模大,并購(gòu)活躍度高等特點(diǎn)。由于輕資產(chǎn)公司的性質(zhì),致使企業(yè)合并過(guò)程中往往出現(xiàn)較高的溢價(jià)。按照企業(yè)會(huì)計(jì)準(zhǔn)則的規(guī)定,高溢價(jià)容易形成較高的企業(yè)合并商譽(yù),并帶來(lái)期后商譽(yù)減值及測(cè)試等相關(guān)問(wèn)題,引起市場(chǎng)的關(guān)注。因此,商譽(yù)會(huì)計(jì)準(zhǔn)則在輕資產(chǎn)公司中的應(yīng)用情況值得進(jìn)行關(guān)注和探討。 本文首先介紹輕資產(chǎn)公司的概念和現(xiàn)狀,對(duì)A股市場(chǎng)輕資產(chǎn)公司的分布情況和特點(diǎn)進(jìn)行統(tǒng)計(jì)分析,指出輕資產(chǎn)公司合并商譽(yù)減值特點(diǎn)。通過(guò)對(duì)比國(guó)際會(huì)計(jì)準(zhǔn)則、美國(guó)會(huì)計(jì)準(zhǔn)則和我國(guó)現(xiàn)行會(huì)計(jì)準(zhǔn)則關(guān)于商譽(yù)的相關(guān)規(guī)定和合并商譽(yù)減值的方法,梳理我國(guó)會(huì)計(jì)準(zhǔn)則和美國(guó)會(huì)計(jì)準(zhǔn)則之間的差異。結(jié)合輕資產(chǎn)公司合并商譽(yù)的特點(diǎn),指出輕資產(chǎn)公司合并商譽(yù)減值相關(guān)準(zhǔn)則的不足,主要包括大額合并商譽(yù)對(duì)未來(lái)盈利能力產(chǎn)生影響、目前會(huì)計(jì)準(zhǔn)則難以反映輕資產(chǎn)公司商譽(yù)的影響因素、商譽(yù)減值的期間匹配度值得商榷、部分公司通過(guò)采用復(fù)合合并方式規(guī)避商譽(yù)的確認(rèn)、商譽(yù)減值測(cè)試給企業(yè)帶來(lái)額外支出。同時(shí),本文以恒星科技公司收購(gòu)Fox網(wǎng)絡(luò)公司的案例情況對(duì)合并商譽(yù)減值準(zhǔn)則的不足進(jìn)行說(shuō)明。針對(duì)我國(guó)會(huì)計(jì)準(zhǔn)則存在的不足,最后提出完善會(huì)計(jì)準(zhǔn)則的建議,主要是建議自創(chuàng)商譽(yù)與合并商譽(yù)區(qū)分核算、建議可以選擇性進(jìn)行商譽(yù)減值測(cè)試、建議對(duì)合并商譽(yù)進(jìn)行因素分類確認(rèn)以及建議完善一攬子股權(quán)收購(gòu)的商譽(yù)處理。此外,在監(jiān)管方面,由于并購(gòu)重組中財(cái)務(wù)顧問(wèn)和資產(chǎn)評(píng)估機(jī)構(gòu)對(duì)股權(quán)作價(jià)有重大影響,建議加強(qiáng)監(jiān)管,提高信息披露要求,為投資者披露客觀的作價(jià)依據(jù),提高執(zhí)業(yè)質(zhì)量。
[Abstract]:The "18 National Congress" of the Communist Party of China (CPC) has proposed that it is necessary to support the development of strategic emerging industries and gradually withdraw or eliminate low-capacity industries. In this context, more and more listed companies in China will conduct industrial integration through acquisitions and mergers. The accounting standards related to goodwill will be used more widely. Among the many listed companies, the light asset companies, which mainly concentrate on the small and medium-sized boards and the gem, have shown the characteristics of large scale of capital and high activity of mergers and acquisitions in recent years, etc. Because of the nature of light assets companies, According to the accounting standards of enterprises, the high premium is easy to form the high corporate consolidated goodwill, and brings some related problems, such as the impairment and test of the goodwill after the period, and causes the market to pay close attention to it. The application of goodwill accounting standards in light asset companies is worthy of attention and discussion. This paper first introduces the concept and present situation of light asset companies, analyzes the distribution and characteristics of light assets companies in A share market, and points out the characteristics of combined goodwill impairment of light assets companies. The American accounting standards and the current accounting standards of our country about the relevant provisions of goodwill and the method of combining the impairment of goodwill, combing the differences between our accounting standards and American accounting standards, combining the characteristics of combining goodwill with light asset companies, It is pointed out that the deficiency of the relevant standards on the impairment of goodwill in the merger of light asset companies mainly includes the impact of large combined goodwill on the future profitability, and the current accounting standards are difficult to reflect the influencing factors of goodwill of light asset companies. The matching degree of the period of goodwill impairment is open to question. Some companies evade the recognition of goodwill by adopting a composite merger, and the test of goodwill impairment brings additional expenses to the enterprise. Based on the case of star science and technology company acquiring Fox network company, this paper explains the deficiency of the combined goodwill impairment criterion. In view of the shortcomings of our country's accounting standards, the paper puts forward some suggestions to perfect the accounting standards. It is mainly suggested that the self-created goodwill and the combined goodwill should be separately accounted, the goodwill impairment test should be carried out selectively, the factors should be classified to confirm the combined goodwill, and the goodwill treatment of the equity acquisition package should be improved. In the aspect of supervision, since financial advisers and asset appraisal institutions have great influence on equity pricing in M & A, it is suggested to strengthen supervision, raise information disclosure requirements, disclose objective pricing basis for investors, and improve the quality of practice.
【學(xué)位授予單位】：廈門大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F233

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 于長(zhǎng)春;;現(xiàn)行商譽(yù)會(huì)計(jì)處理的困惑與思考[J];財(cái)務(wù)與會(huì)計(jì);2010年09期

2 王興煥;耿喜華;;新會(huì)計(jì)準(zhǔn)則下對(duì)合并商譽(yù)減值測(cè)試的探討[J];中國(guó)管理信息化;2008年09期

3 單祥;;高溢價(jià)收購(gòu)輕資產(chǎn)公司是“饕餮盛宴”還是“飲鴆止渴”?[J];財(cái)務(wù)與會(huì)計(jì);2013年10期

4 石帆;;我國(guó)合并商譽(yù)減值測(cè)試的問(wèn)題與對(duì)策分析[J];河北廣播電視大學(xué)學(xué)報(bào);2008年05期

5 陳翔;;對(duì)合并商譽(yù)會(huì)計(jì)處理的若干探討[J];中國(guó)注冊(cè)會(huì)計(jì)師;2011年06期

6 雷偉;;對(duì)合并商譽(yù)減值測(cè)試會(huì)計(jì)處理的比較及存在問(wèn)題分析[J];會(huì)計(jì)之友(上旬刊);2009年01期

7 戴天婧;張茹;湯谷良;;財(cái)務(wù)戰(zhàn)略驅(qū)動(dòng)企業(yè)盈利模式——美國(guó)蘋果公司輕資產(chǎn)模式案例研究[J];會(huì)計(jì)研究;2012年11期

8 張偉欣;;我國(guó)會(huì)計(jì)準(zhǔn)則中商譽(yù)減值存在的問(wèn)題[J];合作經(jīng)濟(jì)與科技;2011年08期

9 王芳;;商譽(yù)減值問(wèn)題[J];時(shí)代經(jīng)貿(mào)(中旬刊);2008年S3期

10 王書源;;合并商譽(yù)減值測(cè)試方法的中美比較研究[J];商業(yè)會(huì)計(jì);2013年15期

，

本文編號(hào)：1553719