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1、企业合并的会计处理问题研究 I 摘 要 随着近年来企业合并浪潮在我国涌起， 在企业合并过程中产生的诸多问题引起了企业合并的参与者和会计界学者的重视和思考。在我国颁布的新会计准则中，有关企业合并的会计处理更是一大难点。 本文从企业合并会计处理方法的角度对新会计准则下企业合并的问题进行研究。 本文首先回顾了购买法与权益结合法这两种企业合并会计处理方法的发展现状和发展历程。关于企业合并及其相关准则制度的规定，在国外已经经历了 5 次大幅度的修改和完善，并日趋成熟。在我国，由于企业合并在近几年才有相对大规模的发展，因此有关企业合并的会计准则发展较晚，并且具有一定的中国特色。集中体现在我国的新会计准则允
2、许购买法与权益结合法并存。出现两种会计处理方法并存的主要原因，是由于我国的经济发展状况与发达国家相比还有很大差距，我国的市场经济还处于发展时期，而西方发达国家的市场经济经过多年的发展已经达到成熟状态。 因此我国新会计准则中有关企业合并的规定，不能盲目借鉴国际会计准则，应当是立足国情，逐步与国际惯例趋同。 文章重点对新会计准则下企业合并的会计处理问题进行了研究。 在新会计准则中对于企业合并的规定，主要体现在对企业合并范围、会计处理方法的选择、商誉的处理、与合并有关费用的处理以及合并成本的确认问题等方面。 其中难点之一是对企业合并会计处理方法的选择。购买法和权益结合法这两种方法在理论上、会计处理上
3、以及产生的财务影响等方面均有差异。从新会计准则实施后上市公司对企业合并的执行效果来看，执行情况并不理想，这表明，虽然新会计准则经过了制定者的深思熟虑，但是在颁布之初企业对其还不是很了解，再加上企业多年来一直按照原有的思路执行，因此新会计准则的执行情况欠佳。 在理论分析的基础上，以招商银行收购香港永隆银行为例，对新会计准则下会计处理方法的选择进行了案例分析。通过案例分析发现购买法在实际应用中还存在一些不足。针对不足之处，提出了解决建议，以便进一步完善新会计准则对购买法的规定。 论文结尾部分指出了我国企业合并会计处理中存在的问题， 这些问题主要体现在对购买法和权益结合法的适用范围需进一步完善，对权
4、益结合法限制条件的规定过于宽泛，以及对公允价值计量属性的应用还需要进一步规范等。在分析问题的基础上给出了相应的解决对策，希望对新会计准则的进一步完善能有所帮助。 关键字：企业合并、新会计准则、购买法、权益结合法、 河北经贸大学硕士学位论文 II Abstract With the wave of the mergers and acquisitions is well up in recent years in China,many problems which are arising in the process of mergers and acquisitions has aroused
5、 a lot of participants and the accounting professions high attention. Among the new accounting standards enacting in China, putting the new accounting standards about the mergers and acquisitions into practice is becoming difficult in the enterprises.The paper will research the mergers and acquisiti
6、ons under the new accounting standards from the accounting process. Firstly,the paper looks back the purchase method and pooling of interest method by their development status and history.With regard to the standards and system of mergers and acquisitions have gone through five times large revision
7、and improvement,so the standards and system have tended to perfection.In China,because the mergers and acquisitions have large-scale development only in recent years,accounting standards of mergers and acquisitions develop much later,and have Chinese characteristics which manifested in the coexisten
8、ce in the two accounting process.The reason of the coexistence is that the status of economic development in china has big gap compare with the developed countries.When market economy in China is still in developing stage,the market economy at abroad has matured through many years development.Theref
9、ore, the new accounting standards in China can not blindly draw on international accounting standards,should be based on chinese actual conditions, and be gradual convergence with international practice.the progressive convergence with international practice. The paper gives importance to the resear
10、ch about the accounting treatment under the new accounting standards.The requirements about the mergers and acquisitions under the new accounting standards reflect in the scope of business combinations,the choice of accounting method,the treatment of goodwill,the processing of related expenses about
11、 mergers and acquisitions,and the confirmation of the merger costs.One of the difficulty about the requirements is about the selection about the accounting arrangement method of the mergers and acquisitions.The difference between the purchase method and the pooling of interest method concentrate on
12、the the theory,accounting treatment and the financial impact.From the effects of carrying out the regulation about the mergers and acquisitions 企业合并的会计处理问题研究 IIIunder the new standards,it dose not achieve the desired results. So we can believe that the setters of the new accounting standard have a c
13、areful consideration, but the businesses are not very understanding in the beginning.In addition,many corporate are running with the old accounting principle,so the implementation of the new accounting standard is poor. On the basis of the theoretical analysis,the article takes the mergers between C
14、hina Merchants Bank and Wing Lung Bank for example,and give a case study about the selection between the accounting treatment under the new guidelines.Through this case, the writer finds that there are some shortcomings about the practical applications of purchase method ,and then offers some propos
15、als for solution which is used to improve the regulation about the purchase methods of new accounting standards law. At the end of the paper,the author points out the problems in the accounting treatment of mergers and acquisitions,these problems mainly focus on that the applicable scope of the purc
16、hase method and pooling of interest method need to be improve,the constraints of the pooling of interest method is more wide ,and the application of the fair value measurement need to be further standardized and so on.On the base of the analysis of issue ,the author gives the advices of solution,and hopes that the suggestions can be helpful to the further improvement about the new accounting standards. Keywords: mergers and acquisitions, the new accounting standards，purchase method, pooli
