资产重组会计理论与实践研究
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摘要
资产重组越来越成为企业实现资源再配置、优化资本结构、完善公司治理结构的重要方式，而资产重组业务也对企业会计的改革和发展提出了新课题。我国上市公司的重组成绩是显著的，但是在重组中存在的问题也是不容忽视的。本文拟从分析资产重组中的会计问题入手，为完善我国资产重组会计的理论与实践提一些粗浅的看法。
本文共分五个章节。第1章是资产重组概述，主要介绍了资产重组的概念、主要类型及其定位。第2章是资产重组会计的理论研究，分析了资产重组对会计假设的挑战、对会计原则的冲击及对会计要素的影响。第3章是资产重组会计的实践分析，对扩张型资产重组、收缩型资产重组、整合型资产重组的会计问题进行了综合分析。第4章是资产重组会计规范建设，从资产评估、信息披露、会计准则、外部监管等几个方面规范资产重组会计。第5章是资产重组典型案例分析。
第2章和第3章是本文的重点。针对当前由于不规范的资产重组行为所导致的种种会计问题及其所代表的不同经济利益关系，提出应该对传统的会计假设、会计准则、会计方法进行调整、完善和发展。从资产重组所产生的资源配置、利益分配问题入手，探讨这些问题对会计理论的影响，从而提出完善会计理论的思路和观点。对不同资产重组业务中产生的具体的、有代表性的会计业务进行分析，并根据分析中发现的问题做了进一步的分析。
通过对近年来上市公司资产重组业务的广泛调查，对当前我国上市公司资产重组的现状进行了具体分析，并针对上市公司资产重组定位中存在的种种误区，提出资产重组是调整企业边界的交易行为，与此相对应的会计理论和实务也应该能够计量和报告重组中的风险和代价，而不应该成为粉饰企业的工具。
目前我国会计信息系统在客观反映资产重组中产生的问题方面还有很长的路要走，其中的原因错综复杂，既包括会计理论和会计技术方面欠缺，也包括会计法规、制度的滞后。为了解决资产重组中产生的会计问题，需要完善资产重组会计的规范建设，使资产重组会计从理论和实践上都得到不断的完善和发展。
Asset reorganization, ever becoming an important mode of resource redistribution, optimization of capital structure and perfection of corporation governance, poses a new task for the reform and development of financial management. The listed companies of our country have made prospers success. However, the problems in the reorganization of the listed companies could not be omitted. This thesis starts at analyzing the accounting problems in the asset reorganization, providing some suggested opinion to optimize the asset reorganization theory and practice of our country.
This thesis consists of five chapters. Chapterl Introduction to asset reorganization. Mainly introduces its conception, main types and position. Chapter2 Theory Study of asset reorganization accounting. Analyzes its challenge to accounting postulate, impact on accounting principles and influence on the accounting factors. Chapter3 Practical Analysis of asset reorganization accounting. Analyzes comprehensively the accounting problems of extensive, contractive and compound reorganization. Chapter4 Regulation of establishment of business reorganization accounting. Regulates its accounting from the aspects of asset appraisal, information disclosure, accounting standards and external supervision. Chapter5 Case study of asset reorganization.
Chapter 2 and Chapter 3 are the corn parts of this thesis. It advises to adjust, optimize and develop the traditional accounting postulate, accounting principles and accounting methods according to kinds of accounting problems as a result of informal action in asset reorganization and the different economic relations it represents. In view of the resources allocation, dividends distribution, it discusses the influence to the accounting theory, and provides ways to optimize the theory. Analyzing different specific accounting business in different asset reorganization, we also analyze the problems produced in analysis.
Through the extensive investigation of reorganization in listed companies, analyzes the current situations of reorganization in details. In view of the mal-position of asset reorganization in listed company, point out it is an edge behavior but never a "window-dressing" tool, whose risk and price should be measured in practice with financial theory.
Currently, the accounting information system still has a long way to go in reflecting problems of asset reorganization. The reasons are complicated: it not only includes the insufficient accounting theory and accounting technology, but also includes the sluggish accounting law and accounting system. In order to solve the accounting problems occurred in asset reorganization, efforts should be made to perfect its regulation establishment both in theory and in practice.
本文共分五个章节。第1章是资产重组概述，主要介绍了资产重组的概念、主要类型及其定位。第2章是资产重组会计的理论研究，分析了资产重组对会计假设的挑战、对会计原则的冲击及对会计要素的影响。第3章是资产重组会计的实践分析，对扩张型资产重组、收缩型资产重组、整合型资产重组的会计问题进行了综合分析。第4章是资产重组会计规范建设，从资产评估、信息披露、会计准则、外部监管等几个方面规范资产重组会计。第5章是资产重组典型案例分析。
第2章和第3章是本文的重点。针对当前由于不规范的资产重组行为所导致的种种会计问题及其所代表的不同经济利益关系，提出应该对传统的会计假设、会计准则、会计方法进行调整、完善和发展。从资产重组所产生的资源配置、利益分配问题入手，探讨这些问题对会计理论的影响，从而提出完善会计理论的思路和观点。对不同资产重组业务中产生的具体的、有代表性的会计业务进行分析，并根据分析中发现的问题做了进一步的分析。
通过对近年来上市公司资产重组业务的广泛调查，对当前我国上市公司资产重组的现状进行了具体分析，并针对上市公司资产重组定位中存在的种种误区，提出资产重组是调整企业边界的交易行为，与此相对应的会计理论和实务也应该能够计量和报告重组中的风险和代价，而不应该成为粉饰企业的工具。
目前我国会计信息系统在客观反映资产重组中产生的问题方面还有很长的路要走，其中的原因错综复杂，既包括会计理论和会计技术方面欠缺，也包括会计法规、制度的滞后。为了解决资产重组中产生的会计问题，需要完善资产重组会计的规范建设，使资产重组会计从理论和实践上都得到不断的完善和发展。
Asset reorganization, ever becoming an important mode of resource redistribution, optimization of capital structure and perfection of corporation governance, poses a new task for the reform and development of financial management. The listed companies of our country have made prospers success. However, the problems in the reorganization of the listed companies could not be omitted. This thesis starts at analyzing the accounting problems in the asset reorganization, providing some suggested opinion to optimize the asset reorganization theory and practice of our country.
This thesis consists of five chapters. Chapterl Introduction to asset reorganization. Mainly introduces its conception, main types and position. Chapter2 Theory Study of asset reorganization accounting. Analyzes its challenge to accounting postulate, impact on accounting principles and influence on the accounting factors. Chapter3 Practical Analysis of asset reorganization accounting. Analyzes comprehensively the accounting problems of extensive, contractive and compound reorganization. Chapter4 Regulation of establishment of business reorganization accounting. Regulates its accounting from the aspects of asset appraisal, information disclosure, accounting standards and external supervision. Chapter5 Case study of asset reorganization.
Chapter 2 and Chapter 3 are the corn parts of this thesis. It advises to adjust, optimize and develop the traditional accounting postulate, accounting principles and accounting methods according to kinds of accounting problems as a result of informal action in asset reorganization and the different economic relations it represents. In view of the resources allocation, dividends distribution, it discusses the influence to the accounting theory, and provides ways to optimize the theory. Analyzing different specific accounting business in different asset reorganization, we also analyze the problems produced in analysis.
Through the extensive investigation of reorganization in listed companies, analyzes the current situations of reorganization in details. In view of the mal-position of asset reorganization in listed company, point out it is an edge behavior but never a "window-dressing" tool, whose risk and price should be measured in practice with financial theory.
Currently, the accounting information system still has a long way to go in reflecting problems of asset reorganization. The reasons are complicated: it not only includes the insufficient accounting theory and accounting technology, but also includes the sluggish accounting law and accounting system. In order to solve the accounting problems occurred in asset reorganization, efforts should be made to perfect its regulation establishment both in theory and in practice.
引文
[1]汤云为，钱逢盛．会计理论．上海财经大学出版社，1997
[2]李东，袁萍，上市公司资产重组绩效的实证分析．江苏统计，2001．4
[3]王惠娟．资产重组绩效的实证研究．南方金融，2001．4
[4]余恕莲．高级财务会计．北京：中国统计出版社，1996
[5]倪柳．国有资产重组中的资产流失及审计对策．上海审计，2000．4
[6]朱继军．论我国上市公司资产重组策略．经济师，2001．5
[7]宁宇新．购买法与权益集合法的比较分析．四川会计，2000．12
[8]成学真，刘占涛．完善资本市场推动国有企业资产重组．开发研究，2001．1
[9]郭志芳．企业资产重组前部门内审的作用和内容．重庆财会，2001．8
[10]李冬梅．关于国有企业资产重组模式及非经营资产剥离模式的研究．现代审计与会计，2001．5
[11]马莉娟．剖析企业改制“资产重组”的成本效益．会计之友，2001．5
[12]于鸿君．资产评估教程．北京大学出版社，2000．8
[13]宋阳．试析我国境内上市公司的资产重组．辽宁经济，2001．5
[14]陈国富，于善波．试论组建企业集团中的资产重组．北方经贸，2001．2
[15]王善平．中国合并财务报告实务的若干问题研究．湖南财经高等专科学校学报，2001．2
[16]罗飞，蒋茵．企业购并会计股权联合法的探讨．四川会计，2000．1
[17]黄世忠，孟平．合并会计报表若干理论问题探讨．会计研究，2000．3
[18]国际会计准则2000．中国财政经济出版社，2000．7
[19]裘宗舜，艾健明．企业合并中的权益结合法利弊谈．财会月刊，1999．12
[20]张世兴．试析股权投资差额、合并价差、合并商誉的关系．四川会计，2000．7
[21]陈金龙，林永明．公司购并价差及其信息披露会计理论探讨．华侨大学学报，2001．1
[22]何亮．中西合并报表的比较与思考．西南财经大学学报，2001．3
[23]俞恕莲．合并报表会计方法的理论结构．外国经济与管理，2001．1
[24]黄世忠．国际会计准则改革：回顾与展望．会计研究，2002．6
[25]财政部会计司编：美国会计准则解释与运用．中国财政经济出版社，1995．
[26]财政部会计司编：企业会计准则第X号—企业合并(征求意见稿)．中国财政经济出版社，1995．
[27]汪祥耀．最新国际会计准则．浙江人民出版社，1996
[28]陈信元．换股合并增加股东财富了吗?—一项案例研究．会计研究，2000．2
[29]李玉海．资产重组与买壳上市．中国电业，2001．4
[30]薛玉莲．河南省上市公司资产重组现状分析．中州审计，2001．3
[31]刘宝．浅议资产重组前的内部审计．中国内部审计，2001．4
[32]杨汉明．关于上市公司资产重组的有关问题．统计与决策，2001．3
[33]朱继军．资产重组中无形资产流失与保护．湖北审计，2001．3
[34]万益文．资产重组与大企业集团的发展研究．技术经济，2001．3
[35]张西慧，安杰．资产重组中的博弈问题．经济论坛，2001．8
[36]王刚．国有企业资产重组问题的探讨．辽宁经济，2001．2
[37]丁雁．资产重组中会计信息披露问题．辽宁经济，2001．2
[38]谢华．对上市公司资产重组几个会计问题的再认识．上海会计，2001．2
[39]谢瑞峰．资产重组质量与审计．山东审计，2000．9
[40]Berger, Philip G.,and Eli Ofek. Diversification's Effcet on Firm Value. Journal of Financial Economics,vol.37,no. 1,1995.
[41]Business Combination. Goodwill and Intangible Assets-the New Rules. Executive Summary, (July 2001)
[42]Methods of Accounting for Goodwill and Intangible acquired in a Business Combination. AcSB, March 15,1999
[43]Fama, Eugene F, and Kenneth R.French. The Crosssection of expected Stock Returns.Journal of Finance,vol.47,no.2,1992.
[44]Bessembinder, Hendrik,and Herbert M.Kaufman. Trading Costs and Volatility for Technology Stocks. Financial Studies, vol.54,no.5,1998.
[45]Committee on Accounting Procedure. Accounting Research Bulletin No.40: Business Combination. New York: American Institute of Accountants, 1950
[46]Accounting Principles Board. APB Opinion No. 16: Business Combination. New York: American Institute of Certified Public Accountants, 1970: part5-48
[47]Linda Vincent, Equity Valuation Implications of Purchase versus Pooling Accounting. Journal of Financial Statement Analysis. New York, 1997
[48]John R.Robinson and Philip B.Shane, Acquisition Accounting Method and Bid Premia for Target Firms, the Accounting Review, 1990.1
[49]Benjamin C.Ayers, Craig E.Lefanowicz and John R.Robinson. The Financial Statement Effects of Eliminating the Pooling of Interests Method of Acquisition accounting. Accounting Horizon, Mar.2000.
[50]IASB.2002.Project Summary-Business Combinations Phrase l(last updated,22 April 2002).www.iasb.org.uk
[51]FASB Proposed Statement of Financial Accounting Standards: Business Combination and Intangible Assets. File Reference, 1999
[52]AIVCPA.Special Committee on Financial Reporting, Improving Business Reporting-A Customer Focus. New York, 1994
[53]FAPC of AIMR Position Paper, Financial Reporting in the 1990s and Beyond. 1993
[54]Mark G. McCarthy and Douglas K.Schneider. Market Perception of Goodwill: Some Empirical Evidence. Accounting and Business Research, 1995 Winter.
[2]李东，袁萍，上市公司资产重组绩效的实证分析．江苏统计，2001．4
[3]王惠娟．资产重组绩效的实证研究．南方金融，2001．4
[4]余恕莲．高级财务会计．北京：中国统计出版社，1996
[5]倪柳．国有资产重组中的资产流失及审计对策．上海审计，2000．4
[6]朱继军．论我国上市公司资产重组策略．经济师，2001．5
[7]宁宇新．购买法与权益集合法的比较分析．四川会计，2000．12
[8]成学真，刘占涛．完善资本市场推动国有企业资产重组．开发研究，2001．1
[9]郭志芳．企业资产重组前部门内审的作用和内容．重庆财会，2001．8
[10]李冬梅．关于国有企业资产重组模式及非经营资产剥离模式的研究．现代审计与会计，2001．5
[11]马莉娟．剖析企业改制“资产重组”的成本效益．会计之友，2001．5
[12]于鸿君．资产评估教程．北京大学出版社，2000．8
[13]宋阳．试析我国境内上市公司的资产重组．辽宁经济，2001．5
[14]陈国富，于善波．试论组建企业集团中的资产重组．北方经贸，2001．2
[15]王善平．中国合并财务报告实务的若干问题研究．湖南财经高等专科学校学报，2001．2
[16]罗飞，蒋茵．企业购并会计股权联合法的探讨．四川会计，2000．1
[17]黄世忠，孟平．合并会计报表若干理论问题探讨．会计研究，2000．3
[18]国际会计准则2000．中国财政经济出版社，2000．7
[19]裘宗舜，艾健明．企业合并中的权益结合法利弊谈．财会月刊，1999．12
[20]张世兴．试析股权投资差额、合并价差、合并商誉的关系．四川会计，2000．7
[21]陈金龙，林永明．公司购并价差及其信息披露会计理论探讨．华侨大学学报，2001．1
[22]何亮．中西合并报表的比较与思考．西南财经大学学报，2001．3
[23]俞恕莲．合并报表会计方法的理论结构．外国经济与管理，2001．1
[24]黄世忠．国际会计准则改革：回顾与展望．会计研究，2002．6
[25]财政部会计司编：美国会计准则解释与运用．中国财政经济出版社，1995．
[26]财政部会计司编：企业会计准则第X号—企业合并(征求意见稿)．中国财政经济出版社，1995．
[27]汪祥耀．最新国际会计准则．浙江人民出版社，1996
[28]陈信元．换股合并增加股东财富了吗?—一项案例研究．会计研究，2000．2
[29]李玉海．资产重组与买壳上市．中国电业，2001．4
[30]薛玉莲．河南省上市公司资产重组现状分析．中州审计，2001．3
[31]刘宝．浅议资产重组前的内部审计．中国内部审计，2001．4
[32]杨汉明．关于上市公司资产重组的有关问题．统计与决策，2001．3
[33]朱继军．资产重组中无形资产流失与保护．湖北审计，2001．3
[34]万益文．资产重组与大企业集团的发展研究．技术经济，2001．3
[35]张西慧，安杰．资产重组中的博弈问题．经济论坛，2001．8
[36]王刚．国有企业资产重组问题的探讨．辽宁经济，2001．2
[37]丁雁．资产重组中会计信息披露问题．辽宁经济，2001．2
[38]谢华．对上市公司资产重组几个会计问题的再认识．上海会计，2001．2
[39]谢瑞峰．资产重组质量与审计．山东审计，2000．9
[40]Berger, Philip G.,and Eli Ofek. Diversification's Effcet on Firm Value. Journal of Financial Economics,vol.37,no. 1,1995.
[41]Business Combination. Goodwill and Intangible Assets-the New Rules. Executive Summary, (July 2001)
[42]Methods of Accounting for Goodwill and Intangible acquired in a Business Combination. AcSB, March 15,1999
[43]Fama, Eugene F, and Kenneth R.French. The Crosssection of expected Stock Returns.Journal of Finance,vol.47,no.2,1992.
[44]Bessembinder, Hendrik,and Herbert M.Kaufman. Trading Costs and Volatility for Technology Stocks. Financial Studies, vol.54,no.5,1998.
[45]Committee on Accounting Procedure. Accounting Research Bulletin No.40: Business Combination. New York: American Institute of Accountants, 1950
[46]Accounting Principles Board. APB Opinion No. 16: Business Combination. New York: American Institute of Certified Public Accountants, 1970: part5-48
[47]Linda Vincent, Equity Valuation Implications of Purchase versus Pooling Accounting. Journal of Financial Statement Analysis. New York, 1997
[48]John R.Robinson and Philip B.Shane, Acquisition Accounting Method and Bid Premia for Target Firms, the Accounting Review, 1990.1
[49]Benjamin C.Ayers, Craig E.Lefanowicz and John R.Robinson. The Financial Statement Effects of Eliminating the Pooling of Interests Method of Acquisition accounting. Accounting Horizon, Mar.2000.
[50]IASB.2002.Project Summary-Business Combinations Phrase l(last updated,22 April 2002).www.iasb.org.uk
[51]FASB Proposed Statement of Financial Accounting Standards: Business Combination and Intangible Assets. File Reference, 1999
[52]AIVCPA.Special Committee on Financial Reporting, Improving Business Reporting-A Customer Focus. New York, 1994
[53]FAPC of AIMR Position Paper, Financial Reporting in the 1990s and Beyond. 1993
[54]Mark G. McCarthy and Douglas K.Schneider. Market Perception of Goodwill: Some Empirical Evidence. Accounting and Business Research, 1995 Winter.