我国企业合并会计处理方法的研究
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摘要
企业合并的会计处理方法历来都是会计理论界和实务界所共同关注的热点问题,同时也一直存在着激烈的争议。选择不同的合并会计处理方法不仅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成败。美国财务会计准则委员会和国际会计准则理事会相继取消了权益结合法,面对会计准则“国际趋同”的趋势,我国依据自己特有的经济环境,在与国际趋同的同时也保留了自己的特色,其中最显著的特点就是规定同一控制下的企业合并应采用权益结合法。因此,在我国会计准则与国际会计准则趋同过程中,研究合并会计处理方法具有重大的理论价值和现实意义。
本文在对企业合并理论研究的基础上,从理论基础、会计处理、会计后果、经济后果、税务处理以及会计信息质量等角度,对购买法和权益结合法进行了差异对比分析。然后对我国新会计准则对于合并会计处理方法的规范进行了进一步探讨,同时分析了购买法在实务中存在的问题,在此基础上本文认为新会计准则要求对同一控制下企业合并采用权益结合法这一有特色的规定是具有合理性的,但也对权益结合法在我国实务中存在的问题提出了相关的建议,希望对企业合并的规范更加完善。文章的最后通过对葛洲坝与水电工程公司合并前后的财务指标进行分析,探讨采用权益结合法对存续企业的经营状况、财务成果等的影响,同时还通过对购买法的模拟运算,证明同一控制下的企业合并采用权益结合法进行会计处理是合理的。
Accounting for business combination has been an issue concerned both in the field of accounting theory and practice,there also has been a heated dispute.Using different approaches to measure business combination will lead to different accounting results and even different economic results and may also influence the combination itself.FASB and IASB eliminated the pooling of interest method one after another.In the trend of international accounting standard convergence,China retained the pooling of interest method because of her special economical environment.Therefore,studying the accounting approach has great theoretical value and practical significance.
In this paper, first,it introduces some basic theories of business combination,and makes a comparative analysis of the difference between the purchase method and the pooling of interest method from the view of the theoretical assumptions,accounting treatment,accounting consequences,economic consequences,tax treatment and accounting information quality. Then it analyzes deeply the content of the new regulations of business merger and presents an analysis of the rationality about the new regulations which prescribe business combinations under common control should be accounted by the pooling of interest method,the paper gives some suggestions for the shortcomings of pooling of interest method in order to be useful for the perfect of CAS.Coming to the merger and absorption of Gezhouba Group as an example, through the financial indicators before and after the combinations,it will discusses the affect of operation situation and profitability when the business combination in common control adopt pooling of interest method.Meantime,through the simulation of the purchase method,certify that the existence of pooling of interest method maybe reasonable in our country.
本文在对企业合并理论研究的基础上,从理论基础、会计处理、会计后果、经济后果、税务处理以及会计信息质量等角度,对购买法和权益结合法进行了差异对比分析。然后对我国新会计准则对于合并会计处理方法的规范进行了进一步探讨,同时分析了购买法在实务中存在的问题,在此基础上本文认为新会计准则要求对同一控制下企业合并采用权益结合法这一有特色的规定是具有合理性的,但也对权益结合法在我国实务中存在的问题提出了相关的建议,希望对企业合并的规范更加完善。文章的最后通过对葛洲坝与水电工程公司合并前后的财务指标进行分析,探讨采用权益结合法对存续企业的经营状况、财务成果等的影响,同时还通过对购买法的模拟运算,证明同一控制下的企业合并采用权益结合法进行会计处理是合理的。
Accounting for business combination has been an issue concerned both in the field of accounting theory and practice,there also has been a heated dispute.Using different approaches to measure business combination will lead to different accounting results and even different economic results and may also influence the combination itself.FASB and IASB eliminated the pooling of interest method one after another.In the trend of international accounting standard convergence,China retained the pooling of interest method because of her special economical environment.Therefore,studying the accounting approach has great theoretical value and practical significance.
In this paper, first,it introduces some basic theories of business combination,and makes a comparative analysis of the difference between the purchase method and the pooling of interest method from the view of the theoretical assumptions,accounting treatment,accounting consequences,economic consequences,tax treatment and accounting information quality. Then it analyzes deeply the content of the new regulations of business merger and presents an analysis of the rationality about the new regulations which prescribe business combinations under common control should be accounted by the pooling of interest method,the paper gives some suggestions for the shortcomings of pooling of interest method in order to be useful for the perfect of CAS.Coming to the merger and absorption of Gezhouba Group as an example, through the financial indicators before and after the combinations,it will discusses the affect of operation situation and profitability when the business combination in common control adopt pooling of interest method.Meantime,through the simulation of the purchase method,certify that the existence of pooling of interest method maybe reasonable in our country.
引文
[1] Arthur R.Wyatt. "Summary form ARS No.5: A Critical study of Accounting for Business Combination"[J]. The Journal of Accountancy,1963,(7):47-53.
[2] Catlett ,Olson."ARS10:Accounting for Goodwill"[J].the Journal of Accountancy,1968,(9):24-26.
[3] Todd Johnson ,Kimberley R Petrone.Why Eliminate the Pooling Method? [M].1999
[4] Holsen.Another Look at Business Combinations[J].Journal of Accountancy,1963,(7):33-37.
[5] Hai Hong,Robert S.Kaplan,Gershon Manelker.Pooling vs.Purchase:The Effects of Accounting for merge on Stock Price.the Accounting Review[M],1978,(1):52-55.
[6] Davis Michael L. Differential market reaction to pooling and purchase methods[J].Accounting Review,1990:19-21.
[7]朱宝宪,朱朝华.企业合并中的会计报表选择研究[J].中国收购兼并研究中心,2003,(1):70-92.
[8] Jennings,Duvall,Linda.The relation between accounting goodwill numbers and epuity values[J].Journal of Business Finance&Accounting,1996,(7):61-69.
[9] Barth, G.Clinch.International Accounting Differences and Their Relation to Share Prices:Evidence from U.K.,Australian,and canadian Firms[J].Contemporary Accounting Research,1996,(3):56-63.
[10] Vincent L.Equity Valuation implications of purchase versus pooling accounting[J].Journal of Financial Statement Analysis,1999,(5):21-25.
[11] J.Weston,Susan E Hoag,Kwang S.Chung.Merger and reorganization and company control[M].2003,(3)
[12] Scott E Harrington.Risk Management and Insurance[M].2009,(9)
[13]东方高圣投资顾问公司.中国并购评论[J].清华大学出版社,2006,(5):67-89.
[14] Peters,Michael,Hopkins.Purchase.Pooling,and Equity Analysts,Valuation Judgments[J]. Accouting Review,2000,(3):80-84.
[15] Benjamin C.Ayers,Craig E.Lefanowicz,Jojn R. Robinson.The Financial statement Effects of Eliminating the Pooling of Interests Method of Acquisition Accounting.Accounting Horizon[M].2000,(3)
[16]黄世忠.企业合并会计研究报告[M].大连:大连出版社,2005:159-171.
[17] Mac Donald.FASB Weighs Tights Acquisition Rules[J].The Wall Street Journal,1998,(10):68-76.
[18] ARB No.40.Business Combination.AICPA[M].1945:48-65.
[19] ARB No.48.Business Combination.AICPA[M].1957:86-107.
[20]陈立齐(美).美国政府会计准则研究[M].中国财政经济出版社,2009,(5):144-167.
[21] Michael.L.Davis.APB-16:Time to Reconsider[J].Journal of Accountancy,1990,(7):89-96.
[22] FASB.FAS141:Business Combinations[M].2001:183-232.
[23]陈信元,董华.企业合并的会计方法选择:一项案例研究[J].上海财经大学会计学院:会计研究,2000,(2):49-52.
[24]陈信元,陈冬华.换股合并增加股东财富了吗:一项案例研究[J].中国会计与财务研究.2000,(2):23-26.
[25]裘宗舜,艾健明.企业合并中的权益结合法利弊谈[J].上海会计,2001,(2):9-13.
[26]潘秀丽.共同控制下企业合并的会计方法选择[J].会计研究,2005,(1):37-39.
[27]陈信元,陈冬华,王霞.转型经济中的会计与财务问题[M].北京:清华大学出版社,2003:152-175.
[28]杨有红.并购会计处理:购买法与联营法[J].新理财,2004,(8):52-56.
[29]黄世忠,陈箭深,张象至等.企业合并会计的经济后果分析—兼论我国会计准则体系中计量属性的整[J].会计研究,2004,(8):30-39.
[30]李若山,蒋卫平,陆颖丰.企业合并“回整上市”模式下权益结合法的研究[J].研究与发展管理,2005,(4):105-112.
[31]企业改组、兼并与资产重组中的财务和会计问题研究课题组.我国上市公司换股合并的会计方法选择:案例分析与现实思考[J].会计研究,2004,(5):45-49.
[32]黄菊珊.企业合并研究[M].中国财政经济出版社,2005:28-30.
[33]冯淑萍.企业合并与合并会计报表[M].大连出版社,2005,(12):33-36.
[34]王英毅.新会计准则对同一控制下企业合并报表的影响[J].财会通讯,2007,(7):14-17.
[35]史玉光.新《企业财务通则》评析[J].会计之友,2007,(3):36-37.
[36]刘永杰.权益结合法:历史、现状与中国的实际[D].北京:北京交通大学,2007:31-32.
[37]张川.企业合并权益结合法在我国的拓展[J].财会月刊,2007,(9):11-12.
[38]王长征.企业并购整合[M].武汉:武汉大学出版社,2002:118-145.
[39]毛志宏.高级会计问题研究[M].北京:经济科学出版社,2005年版.
[40]财政部.国际会计准则IAS-22企业合并[M].北京:中国财经出版社.
[41]财政部.企业会计准则第20号-企业合并[M].北京:经济科学出版社,2006.
[42]王丽梅.企业合并理论与实物分析[D].暨南大学,2006:98-107.
[43]苗俊美.浅析企业合并的会计处理方法[J].科技信息(科技教研),2007,(10):275-276.
[44]邹玉桃.商誉确认与计量相关问题思考[J].湖南财经高等专科学校学报,2008,(8):119-120.
[45]黄维干.企业合并与商誉会计准则的新突破及缺陷剖析[J].中国乡镇企业会计,2007,(9):26-27.
[46]傅荣.企业合并的财务呈报研究[J].东北财经大学出版社,2009,(6):23-32.
[47]储一昀,林华.合并会计方法的信息质量比较[J].会计研究,2001,(10):38-40.
[48]张彬.我国企业合并会计方法选择的经济后果研究[D].郑州:河南大学,2006:25-33.
[49]余熙.新会计准则下合并会计的若干问题研究[D].合肥:合肥工业大学,2007:31-39.
[50]葛家澍,徐跃.会计计量属性的探讨-市场价格、历史成本、现行成本和公允价值[J].会计研究,2006,(9):6-10.
[51]彭慧.关于企业合并会计处理方法的经济后果研究——兼评我国允许权益结合法存在的合理性[D].成都:西南财经大学,2007:46-55.
[52]黎明,祖根蕾.对企业合并会计处理权益结合法的认识[J].财会月刊,2007,(12):17-18.
[53]成佳.并购会计研究——权益结合法的适用性分析[D].北京:首都经济贸易大学,2005:33-41.
[54]邹琳琳.我国企业合并准则与国际会计准则的差异及其影响[J].财会研究,2007,(8) :13-15.
[55]范晓军,刘学华,冯亚林.企业合并会计方法的反思与规范[J].财会通讯,综合办,2006,(7):55-56.
[56]白印坡.企业合并会计方法研究[D].2008:22-34.
[57]王赵亮.权益结合法在我国的今生后世[J].会计之友,2007,(3):35-36.
[58]李锦元.企业并购会计处问题探讨[J].中国注册会计师,2009,(2):54-57.
[59]刘龙海,毕记满.谈权益结合法在我国的存废问题[J].商场现代化,2008,(7):371-372.
[2] Catlett ,Olson."ARS10:Accounting for Goodwill"[J].the Journal of Accountancy,1968,(9):24-26.
[3] Todd Johnson ,Kimberley R Petrone.Why Eliminate the Pooling Method? [M].1999
[4] Holsen.Another Look at Business Combinations[J].Journal of Accountancy,1963,(7):33-37.
[5] Hai Hong,Robert S.Kaplan,Gershon Manelker.Pooling vs.Purchase:The Effects of Accounting for merge on Stock Price.the Accounting Review[M],1978,(1):52-55.
[6] Davis Michael L. Differential market reaction to pooling and purchase methods[J].Accounting Review,1990:19-21.
[7]朱宝宪,朱朝华.企业合并中的会计报表选择研究[J].中国收购兼并研究中心,2003,(1):70-92.
[8] Jennings,Duvall,Linda.The relation between accounting goodwill numbers and epuity values[J].Journal of Business Finance&Accounting,1996,(7):61-69.
[9] Barth, G.Clinch.International Accounting Differences and Their Relation to Share Prices:Evidence from U.K.,Australian,and canadian Firms[J].Contemporary Accounting Research,1996,(3):56-63.
[10] Vincent L.Equity Valuation implications of purchase versus pooling accounting[J].Journal of Financial Statement Analysis,1999,(5):21-25.
[11] J.Weston,Susan E Hoag,Kwang S.Chung.Merger and reorganization and company control[M].2003,(3)
[12] Scott E Harrington.Risk Management and Insurance[M].2009,(9)
[13]东方高圣投资顾问公司.中国并购评论[J].清华大学出版社,2006,(5):67-89.
[14] Peters,Michael,Hopkins.Purchase.Pooling,and Equity Analysts,Valuation Judgments[J]. Accouting Review,2000,(3):80-84.
[15] Benjamin C.Ayers,Craig E.Lefanowicz,Jojn R. Robinson.The Financial statement Effects of Eliminating the Pooling of Interests Method of Acquisition Accounting.Accounting Horizon[M].2000,(3)
[16]黄世忠.企业合并会计研究报告[M].大连:大连出版社,2005:159-171.
[17] Mac Donald.FASB Weighs Tights Acquisition Rules[J].The Wall Street Journal,1998,(10):68-76.
[18] ARB No.40.Business Combination.AICPA[M].1945:48-65.
[19] ARB No.48.Business Combination.AICPA[M].1957:86-107.
[20]陈立齐(美).美国政府会计准则研究[M].中国财政经济出版社,2009,(5):144-167.
[21] Michael.L.Davis.APB-16:Time to Reconsider[J].Journal of Accountancy,1990,(7):89-96.
[22] FASB.FAS141:Business Combinations[M].2001:183-232.
[23]陈信元,董华.企业合并的会计方法选择:一项案例研究[J].上海财经大学会计学院:会计研究,2000,(2):49-52.
[24]陈信元,陈冬华.换股合并增加股东财富了吗:一项案例研究[J].中国会计与财务研究.2000,(2):23-26.
[25]裘宗舜,艾健明.企业合并中的权益结合法利弊谈[J].上海会计,2001,(2):9-13.
[26]潘秀丽.共同控制下企业合并的会计方法选择[J].会计研究,2005,(1):37-39.
[27]陈信元,陈冬华,王霞.转型经济中的会计与财务问题[M].北京:清华大学出版社,2003:152-175.
[28]杨有红.并购会计处理:购买法与联营法[J].新理财,2004,(8):52-56.
[29]黄世忠,陈箭深,张象至等.企业合并会计的经济后果分析—兼论我国会计准则体系中计量属性的整[J].会计研究,2004,(8):30-39.
[30]李若山,蒋卫平,陆颖丰.企业合并“回整上市”模式下权益结合法的研究[J].研究与发展管理,2005,(4):105-112.
[31]企业改组、兼并与资产重组中的财务和会计问题研究课题组.我国上市公司换股合并的会计方法选择:案例分析与现实思考[J].会计研究,2004,(5):45-49.
[32]黄菊珊.企业合并研究[M].中国财政经济出版社,2005:28-30.
[33]冯淑萍.企业合并与合并会计报表[M].大连出版社,2005,(12):33-36.
[34]王英毅.新会计准则对同一控制下企业合并报表的影响[J].财会通讯,2007,(7):14-17.
[35]史玉光.新《企业财务通则》评析[J].会计之友,2007,(3):36-37.
[36]刘永杰.权益结合法:历史、现状与中国的实际[D].北京:北京交通大学,2007:31-32.
[37]张川.企业合并权益结合法在我国的拓展[J].财会月刊,2007,(9):11-12.
[38]王长征.企业并购整合[M].武汉:武汉大学出版社,2002:118-145.
[39]毛志宏.高级会计问题研究[M].北京:经济科学出版社,2005年版.
[40]财政部.国际会计准则IAS-22企业合并[M].北京:中国财经出版社.
[41]财政部.企业会计准则第20号-企业合并[M].北京:经济科学出版社,2006.
[42]王丽梅.企业合并理论与实物分析[D].暨南大学,2006:98-107.
[43]苗俊美.浅析企业合并的会计处理方法[J].科技信息(科技教研),2007,(10):275-276.
[44]邹玉桃.商誉确认与计量相关问题思考[J].湖南财经高等专科学校学报,2008,(8):119-120.
[45]黄维干.企业合并与商誉会计准则的新突破及缺陷剖析[J].中国乡镇企业会计,2007,(9):26-27.
[46]傅荣.企业合并的财务呈报研究[J].东北财经大学出版社,2009,(6):23-32.
[47]储一昀,林华.合并会计方法的信息质量比较[J].会计研究,2001,(10):38-40.
[48]张彬.我国企业合并会计方法选择的经济后果研究[D].郑州:河南大学,2006:25-33.
[49]余熙.新会计准则下合并会计的若干问题研究[D].合肥:合肥工业大学,2007:31-39.
[50]葛家澍,徐跃.会计计量属性的探讨-市场价格、历史成本、现行成本和公允价值[J].会计研究,2006,(9):6-10.
[51]彭慧.关于企业合并会计处理方法的经济后果研究——兼评我国允许权益结合法存在的合理性[D].成都:西南财经大学,2007:46-55.
[52]黎明,祖根蕾.对企业合并会计处理权益结合法的认识[J].财会月刊,2007,(12):17-18.
[53]成佳.并购会计研究——权益结合法的适用性分析[D].北京:首都经济贸易大学,2005:33-41.
[54]邹琳琳.我国企业合并准则与国际会计准则的差异及其影响[J].财会研究,2007,(8) :13-15.
[55]范晓军,刘学华,冯亚林.企业合并会计方法的反思与规范[J].财会通讯,综合办,2006,(7):55-56.
[56]白印坡.企业合并会计方法研究[D].2008:22-34.
[57]王赵亮.权益结合法在我国的今生后世[J].会计之友,2007,(3):35-36.
[58]李锦元.企业并购会计处问题探讨[J].中国注册会计师,2009,(2):54-57.
[59]刘龙海,毕记满.谈权益结合法在我国的存废问题[J].商场现代化,2008,(7):371-372.