【作者】 邓杉；

【导师】 韩传模；

【作者基本信息】 天津财经大学 ， 会计学， 2010， 硕士

【摘要】 企业合并最早产生于19世纪末20世纪初的美国,它是市场经济的产物。随着经济的全球化和新经济的发展,企业的生存发展环境日新月异,面临更多的机遇和挑战。为了更好的求生存,求发展,企业合并高潮迭起,至今在世界范围内已经掀起五次大规模的企业合并高潮。近年来,随着我国市场经济体制的建立和完善、现代企业制度的建立以及证券市场的发展,企业合并已成为影响现代社会经济发展的重要因素。在此之前我国没有制定有关企业合并的会计准则,实务中主要参照财政部颁布的《企业兼并有关会计处理问题暂行规定》、《合并会计报表暂行规定》和《关于执行具体会计准则和<股份有限公司会计制度>有关会计问题的解答》,但随着经济环境的日趋复杂,这些规定已逐渐不能适应经济发展的要求。2007年1月1日,2006企业会计准则正式在上市公司执行。这一会计准则的历史性变革标志着适应我国市场经济发展要求、与国际惯例趋同的企业会计准则体系和注册会计师审计准则体系正式建立。2006准则对母子公司之间的会计处理进行了新的规范,对合并报表的编制也做出了新的要求。这对于规范我国企业财务处理,引导经济行为,起到了十分积极的作用,减少了企业在相应方面的舞弊空间。但是与此同时,在2006企业会计准则的实施的背景下,同样出现了一些新型的舞弊方式,这种现象应当引起企业相关的监管部门和广大报表使用者的高度关注。经过对我国2006企业合并相关准则引起财务舞弊方式变化的规范研究,提出了2006准则背景下企业财务舞弊可能会采用的新方式,继而用两个典型个案来进行实证验证,进一步向大家展示2006会计准则对企业财务舞弊方式的影响。最终从研究中得到启示,提出完善准则及经济环境的具体建议。更多还原

【Abstract】 The business combination originated from the end of 19th century to the beginning of 20th century in US. It is the Product of market economy. Along with the globalization and the development of new economy, the environment of survival and development of change with each passing day, and the business enterprises face more opportunities and the challenges. For better survival and better development, the business combination came to climax. Until now, there has been five times of large-scale business combination climax in the world scope.In recent years, along with our country market economy system’s establishing and consummating, the establishment of a modern enterprise system and the development of securities market, Merger of enterprises has become the important factors of modern social economic development.There was no financial standard about business combination before. We have to obey several provisions which were promulgated by Ministry of Finance. Along with innovative modalities of business combination these can’t adapt the demands of economic development gradually.On 1 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 guidelines. 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.It plays a very active role in our enterprise accounting standard and guiding economic behavior, and reduces the enterprise’s problems in aspects of fraudBut at the same time, In the background of the accounting standards for enterprises which implement in 2006, the related enterprise supervision department and the users of financial statements should highly attention on the new ways of fraud. By studying the new ways of fraud about the merger of enterprises related standards in 2006, the new way of enterprise financial fraud has be proposed in background of the standards in 2006. Through two typical cases, we show the influences about accounting standards on the way of enterprise financial fraud. Finally, we will get lessons from the studies, and proposed specific suggestions about perfecting standards and economic environment.更多还原