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.
引文
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