摘 要
本文系统探讨了企业并购中的会计处理问题及其应对策略。梳理了企业并购的类型与目标，为理解并购活动提供了基础框架。随后，深入分析了并购过程中会计处理方法的选择与适用性问题，特别是公允价值评估的复杂性、商誉确认与减值测试的困境，以及信息披露与透明度方面的挑战。针对这些关键问题，文章提出了三大对策：一是通过进一步完善会计准则与规范，确保会计处理的准确性和一致性；二是优化商誉确认与减值测试机制，以更加合理和科学地反映并购后的经济实质和潜在风险；三是加强信息披露与监管力度，提升并购交易的透明度，增强市场信心。文章还通过国际视角，对比了不同国家如美国与英国在并购会计处理方法上的差异，深入探讨了国际并购会计处理在提升会计信息质量与可比性、支持税务筹划与财务规划等方面的作用。基于这些国际比较，文章提出了紧跟国际趋势推进会计准则国际化的重要性，并强调在制定和执行会计准则时，应综合考虑企业实际情况和利益相关者的需求，以平衡各方利益，促进并购市场的健康发展。
关键词：企业并购 会计处理 商誉减值
Abstract
This paper systematically discusses the accounting treatment of enterprise mergers and acquisitions and its countermeasures. This paper sorts out the types and ob jectives of M&A and provides a basic fr amework for understanding M&A activities. Then, it deeply analyzes the selection and applicability of accounting treatment methods in the process of M&A, especially the complexity of fair value assessment, the dilemma of goodwill recognition and impairment testing, and the challenges of information disclosure and transparency. To solve these key problems, the paper puts forward three countermeasures: first, to ensure the accuracy and consistency of accounting treatment by further improving accounting standards and norms; The second is to optimize the goodwill recognition and impairment testing mechanism to reflect the economic essence and potential risks after the merger more reasonably and scientifically; Third, strengthen information disclosure and supervision, enhance the transparency of M&A transactions, and enhance market confidence. From an international perspective, this paper also compares the differences in accounting treatment methods of mergers and acquisitions in different countries, such as the United States and the United Kingdom, and deeply discusses the role of accounting treatment of international mergers and acquisitions in improving the quality and comparability of accounting information and supporting tax planning and financial planning. Based on these international comparisons, this paper puts forward the importance of following the international trend to promote the internationalization of accounting standards, and emphasizes that the actual situation of enterprises and the needs of stakeholders should be considered comprehensively when formulating and implementing accounting standards, so as to balance the interests of all parties and promote the healthy development of the M&A market.
Keyword:Enterprise merger and acquisition Accounting treatment Goodwill impairment
目 录
1引言 1
2相关理论基础 1
2.1企业并购的类型 1
2.2企业并购的目标 1
2.3企业并购中的会计处理方法 2
3企业并购中的会计处理问题 2
3.1会计处理方法的选择与适用性问题 2
3.2公允价值评估的难题 3
3.3商誉确认与减值测试的困境 3
3.4信息披露与透明度问题 3
4企业并购中的会计处理对策 4
4.1完善会计准则与规范 4
4.2公允价值评估对策 4
4.3优化商誉确认与减值测试机制 4
4.4加强信息披露与监管力度 5
5并购会计处理的国际比较与启示 5
5.1国际并购会计处理方法的差异 5
5.2国际并购会计处理方法的比较与分析 6
5.3国际并购会计处理方法的启示与建议 6
6结论 7
参考文献 8
致谢 9
