企业合并会计方法的选择

【作者】 宋美璇；

【导师】 崔凤鸣；

【作者基本信息】 东北财经大学 ， 会计学， 2007， 硕士

【摘要】 企业合并会计问题一直以来都是会计理论界和实务界所共同关注的问题，同时也是争议不断的会计议题。选择不同的合并会计方法会导致不同的会计结果以致不同的经济结果，甚至会影响到企业合并的顺利进行。美国FASB和IASB相继取消了权益结合法，面对会计准则“国际趋同”的趋势，我国应如何选择?取消抑或是保留，若是保留，应该如何建立合并会计方法的选择标准?本文试图对此进行讨论。本章共分四部分引言部分阐述了本文的研究意义、相关研究成果综述、研究方法，并阐述本文研究的创新内容。第一部分简要概述企业合并的两种方法，即购买法和权益结合法。从理论基础、计价基础、会计处理方法等方面全面比较购买法和权益结合法。理论基础不同体现在：购买法把企业并购看成是企业的购买行为，通过讨价还价进行公平交易，因此关注并购日被并购方企业资产和负债的公允价值；而权益结合法把企业并购看成是经济资源的结合，特别是双方企业规模相当且采用换股方式进行并购时，更像是两家企业的平等结合。计价基础不同体现在购买法广泛应用“公允价值”；而权益结合法则基于“账面价值”。处理方法不同体现在合并双方合并前利润的处理不同和被并企业账面资产增值与商誉的处理不同两个方面。第二部分纵览美国、国际会计准则及其他西方国家的合并方法演变历史和选择，并借鉴性地运用于我国合并会计方法选择。美国合并会计方法发展的主要里程碑包括会计研究公告第40号(ARB-40)、APB Opinion No.16(APB-16)《企业合并》和《美国财务会计准则第141号：企业合并》(Financial Accounting Standards FAS No.141:Business Combination)。国际会计准则中关于合并报表主要代表有《IAS 22-企业合并》、修订后《IAS 22-企业合并》和《征求意见稿第3号——企业合并》。西方国家在世界上率先掀起多次并购高潮，因而合并会计方面，无论在理论还是实践中都是最丰富的，对于我国相关研究最具借鉴意义。第三部分首先介绍了企业合并在中国的发展状况，其次介绍了新出台的《企业会计准则——企业合并》与以前的我国通行的做法有哪些变化，并分析了这些变化对我国企业合并的会计处理的影响。第四部分分析了《企业会计准则——企业合并》对我国会计实务可能产生的问题。一是合并会计方法的选择可能带来的利润操纵问题。二是由于新准则规定商誉在确认后不摊销而是每年进行减值测试，在发生减值时计提减值准备，且已经计提的减值准备不得冲回，可能导致企业为了虚增利润而对已发生减值的商誉不提减值准备或为了节省成本干脆不进行减值测试问题。笔者认为，以上问题应该引起有关部门的重视，加强监管，使《企业会计准则——企业合并》能真正起到规范我国企业合并会计实务的作用，而不是成为企业利润操纵的工具。更多还原

【Abstract】 Accounting for business combination has been a issue concerned both in the field of accounting theory and practice. Using different approach to measure business combination will lead to different accounting result and even different economic result. Also may influence the combination itself. FASB and IASB eliminated the pooling of interest method. In the trend of international accounting standard convergence, how should we do? To eliminate "pooling of interest" method or not, and if we retain it, how do we set up the criteria for choosing accounting approach? That is the question which to be discussed in this paper.The whole content of this paper is divided in four parts.The introduction expounds relevant achievements in this field along with the meaning, approach and structure of this paper; and concretely arranges innovative contents of this paper.Following the introduction, the theory part illustrates the purchase method and the pooling of interest method respectively. In terms of theory price, preparation method and financial effects, the text analyzes the differences between the purchase method and the pooling of interest method.. In the second segment it illustrates the evolvement of combination method adopted by western countries could be used by reference in Chinese characterized economy. In the third segment the conclusion is: oriented by purchase method, we should allow the existence of pooling method, but limited. With the improvement of market economy, purchase method serves the sole available one instead of pooling of interest method, which will be gradually eliminated. However, the paper is still deficient in research scope and approach and will be improved. The fourth segment author analyzed the possible impact of《Enterprise Accounting Standard No.20—Business Combination》on the Chinese accounting practices in the fourth part of the article. Author thinks that the choice of accounting methods could have profit manipulation. In my view, these issues should arouse the attention of the relevant departments to strengthen supervision so that the《Enterprise Accounting Standard No. 20—Business Combination》can really play a normative role in accounting practices, rather than become a profit manipulation tools.更多还原