企业整体上市会计问题研究——以广药集团为例  

Accounting for Overall Listing:A Case Study of Guangzhou Pharmaceutical Holdings LTD

作　　者：张奇峰[1] 冯琪[2] 杨龙[1] 孙安琪[1] 

机构地区：[1]上海立信会计学院会计与财务学院,上海201620 [2]上海立信会计学院审计硕士教育中心,上海201620

出　　处：《会计与经济研究》2014年第4期46-57,共12页Accounting and Economics Research

基　　金：上海市教委重点科研创新项目(11ZS186);教育部人文社科研究项目(12YJA790197);国家自然科学基金面上项目(71372070);国家自然科学基金青年项目(71102013)

摘　　要：企业整体上市的交易复杂且对企业财务影响巨大。整体上市往往涉及上市公司定向增发购买大股东持有的资产,其中确定交易的合并会计类型至关重要。对于并购会计类型的判断,应该遵循实质重于形式的原则,综合考虑交易目的、大股东持股情况、公司治理结构以及相对表决权情况,进而判断并购前后大股东与上市公司之间是否具有控制关系。对于上市公司购买相关资产,应分析相关资产是否满足投入、加工过程、产出的三要素以构成一项业务。对于涉及业绩承诺的或有对价支付,应分析该款项的性质是属于取得资产的初始价值调整,还是合并成本的调整,抑或是并购日后的或有事项。如果并购日后的或有支付采取股权方式,则不应调整合并成本。Transactions of overall listing are complex and have great effects on the firms＆#39;financial statements.Overall listing involves the firms＆#39;directional seasoned equity offering to acquire the largest shareholders＆#39; assets, thus it＆#39;s important to determine the type of consolidation accounting. We should follow the principle of substance over form and determine whether the largest shareholders control the firms before and after overall listing, according to purposes of listing, ownership of largest shareholders, firms＆#39; governance structures and vote rights of largest shareholders.For the firms to acquire the related assets, acquirers should evaluate whether the acquisition of the related assets is a complete transaction including the assets＆#39; inputs,processes and outputs.As for contingent consideration,acquirers should determine whether the cash received are payments from the asset deficit or shortage, adjustments for the costs of acquisition,or the changes resulting from the events after the acquisition date.If the contingent payments after the acquisition date are paid in the form of equities,no adjustment should be made on the consolidation costs.

关 键 词：整体上市 同一控制下的企业合并 合并会计类型 业务 

分 类 号：F234.4[经济管理—会计学]