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1、企業(yè)合并會(huì)計(jì)準(zhǔn)則及其處理方法在“借殼上市”公司中的應(yīng)用Theapplicationof?accountingstandardsforbusinessenterprises?mergeandits?processingmethodin?"backdoorlisting"?ofthecompany摘要企業(yè)合并會(huì)計(jì)與合并會(huì)計(jì)處理問(wèn)題，一直以來(lái)都是會(huì)計(jì)界重點(diǎn)關(guān)注和爭(zhēng)議不斷的問(wèn)題。而借殼上市問(wèn)題又是我國(guó)資本市場(chǎng)上近年來(lái)的熱門研究，企業(yè)合并會(huì)計(jì)方法的選擇也就成為了借殼上市中的熱門的話題。選擇不同的企業(yè)合并會(huì)計(jì)處理方法對(duì)借殼上市企業(yè)的資產(chǎn)負(fù)債和利潤(rùn)
2、，也會(huì)產(chǎn)生不同的會(huì)計(jì)后果和經(jīng)濟(jì)后果。2006年2月15日，財(cái)政部頒布新的《企業(yè)會(huì)計(jì)準(zhǔn)則》和《企業(yè)會(huì)計(jì)準(zhǔn)則講解2006》結(jié)合了我國(guó)企業(yè)合并重組業(yè)務(wù)在實(shí)物操作中一直無(wú)準(zhǔn)則可依的歷史，而隨后推出的《企業(yè)會(huì)計(jì)準(zhǔn)則講解2008》和17號(hào)文則使借殼上市完全浮出水面，使得自2006年以來(lái)在我國(guó)滬深市場(chǎng)上發(fā)展迅速的借殼上市業(yè)務(wù)有了明確的會(huì)計(jì)規(guī)定。企業(yè)合并和借殼上市的會(huì)計(jì)研究和實(shí)踐在美國(guó)等地由來(lái)已久。但在我國(guó)卻處于萌芽階段。本文主要從開(kāi)創(chuàng)遠(yuǎn)洋借殼華立科技上市方案介紹出發(fā)，結(jié)合我國(guó)和國(guó)際會(huì)計(jì)準(zhǔn)則關(guān)于企業(yè)合并和借殼上市的相關(guān)規(guī)定，分析了我國(guó)《企業(yè)會(huì)計(jì)準(zhǔn)則》
3、發(fā)布以來(lái)借殼上市中企業(yè)合并會(huì)計(jì)方法的選擇發(fā)現(xiàn)：在不同的會(huì)計(jì)慣例下選擇不同的企業(yè)合并會(huì)計(jì)方法對(duì)借殼上市企業(yè)將產(chǎn)生不一樣的影響；在現(xiàn)階段至未來(lái)一段時(shí)間內(nèi)，權(quán)益結(jié)合法將成為借殼上市企業(yè)首選的會(huì)計(jì)方法。【關(guān)鍵詞】企業(yè)合并企業(yè)會(huì)計(jì)準(zhǔn)則借殼上市購(gòu)買法權(quán)益結(jié)合法AbstractAccountingforbusinesscombinationsandtheaccountingtreatmentofthemerger,theaccountingprofessionhasalwaysbeenthefocusofattentionandcontrovers
4、yissues.ThebackdoorlistingisahotresearchquestiononChina'scapitalmarketinrecentyears,theselectionmethodofaccountingforbusinesscombinationshasbecomeabackdoorlistingofthehottesttopics.Selectadifferentaccountingtreatmentofbusinesscombinationsforthebackdoorlistingofassetsand
5、liabilitiesandcorporateprofits,alsohavedifferentaccountingconsequencesandeconomicconsequences.February15,2006,MinistryofFinanceissuedanew"AccountingStandardsforEnterprises"and"AccountingStandardsforEnterprisestoexplainthe2006"mergercombinesthekindofrestructuringhasbeenn
6、oguidelinestofollowoperatinghistory,andthesubsequentlaunchofthe"enterpriseaccountingStandards2008"andthe17thManmakesbackdoorlistingfullysurfaced,sothattherapiddevelopmentofbackdoorlistingbusinesssince2006inChina'sShanghaiandShenzhenmarketshaveaclearaccountingrules.Merge
7、rsandbackdoorlistingofaccountingresearchandpracticeforalongtimeintheUnitedStates.ButinChina,butinitsinfancy.Inthispaper,fromtheoceantocreateabackdoorlistingHualikejiprogram,combinedwithChinaandtherelevantprovisionsofinternationalaccountingstandardsonbusinesscombinations
8、andbackdoorlisting,analyzesthebackdoorlistingsinceChina's"EnterpriseAccountingStandards"releasedinselectdiscov
