新会计准则下企业并购商誉的研究以TCL集团吸收合并TCL通讯为案例.docVIP

PAGE1 / NUMPAGES2 PAGE1 / NUMPAGES2 新会计准则下企业并购商誉的研究——以TCL集团吸收合并TCL通讯为案例 【摘nbsp; 要】nbsp;近年来，随着我国市场经济体制的建立和完善、现代企业制度的健全以及证券市场的发展，采用企业合并来实现自身战略发展目标的企业越来越多。企业合并已成为影响现代社会经济发展的重要因素。企业合并中的商誉问题也正成为我国会计理论与实务界必须面对的问题。由于我国市场体系起步晚，企业合并相对来说还属于新生事物，并购商誉的处理还存在若干不足。因而，面对即将来临的合并浪潮和合并中数额越来越大的商誉，研究企业的并购商誉问题就具有重要的现实意义。 nbsp;以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》，但随着合并方式的创新，这些规定已逐渐不能适应经济发展的要求。 nbsp;因此，财政部立足中国的实际，借鉴了美国财务会计准则和国际会计准则的合理内容，制定和颁布了我国企业合并会计准则。新企业会计准则的规定与以前的通行做法有哪些变化，这些变化对我国企业合并中并购商誉的会计处理有什么影响，笔者正是基于这样的背景和动机，对并购商誉的确认、计量、会计处理等方面问题进行了分析与研究，提出新会计准则下企业并购商誉的处理建议，以期进一步完善并购商誉会计，更好的应对企业合并的浪潮。 关键词：商誉 企业合并 会计准则 Abstract Along with the establishment and improvement of market economy system, the establishment of the modern business enterprise system and the development of the stock market, more and more enterprises carries out their strategic target of development by merger and acquisition. Merger and acquisition has become an important factor which can influence the development of modern economy. The issue of combination goodwill is becoming the question which our country accounting theorists must face. Our country market system starts late and the combination also belongs to the newborn business. The processing of combination goodwill also has certain insufficiencies. Thus, the research of combination goodwill has the important practical significance facing the coming combination tides. There was no financial standard about merger and acquisition before. We have to obey several provisions which were promulgated by Ministry of Finance. Along with the innovative modalities of merger and acquisition, these canrsquo;t adapt the demands of economic development gradually. Therefore, the Ministry of Finance formulated and enacted our accounting standard about merger and acquisition basing on the actual conditions in China and on reasonable content of FASB and IAS. What kind of changes there are between the provision of lt;Enterprise Accounting Standard No. 20m