论文总字数：25003字

目 录

摘要.....................................................1

Abstract.................................................2

1引言....................................................3

1.1研究背景及意义.......................................................3

1.1.1研究背景.......................................................3

1.1.2研究意义.......................................................3

1.2文献综述.............................................................3

1.3研究方法和结构.......................................................4

2借壳上市相关内容........................................5

2.1定义..................................................................5

2.2类型及其会计处理方法..................................................5

2.2.1同一控制下借壳上市与非同一控制下壳上市........................ ..5

2.2.2净壳上市与非净壳上市............................................5

3我国借壳上市的会计处理...................................6

3.1权益结合法............................................ ................6

3.2权益性交易原则.................................................... ....7

3.3购买法（反向购买法）....................................................8

3.4小结..................................................................8

4案例的会计处理................... ......................10

4.1交易背景介绍.........................................................10

4.2借壳上市实施进程.....................................................10

4.3借壳上市方案.........................................................11

4.4借壳上市的案例会计处理...............................................12

4.4.1交易的计量基础.................................................12

4.4.2合并成本的确定.................................................12

4.4.3模拟合并财务报表...............................................13

4.5采用反向购买法进行处理...............................................13

4.5.1 交易的计量基础.................................................13

4.5.2合并成本的计算.................................................13

4.6不同会计处理方法比较.................................................14

4.6.1表面上权益结合法更优...........................................14

4.6.2实质上反向购买法更优...........................................14

4.7借壳上市的影响.......................................................15

5借壳上市中商誉的会计处理................................17

5.1商誉的相关概念.......................................................17

5.2国内外对商誉的会计处理...............................................17

5.3对商誉会计处理的建议.................................................17

6建议与结论..............................................17

6.1我国借壳上市的发展建议...............................................17

6.1.1完善实行注册制的法制环境.......................................18

6.1.2继续加强退市的执行力...........................................18

6.2我国借壳上市会计处理的改进建议.......................................18

6.2.1废除权益性交易原则.............................................18

6.2.2对借净壳上市作进一步的细化.....................................19

6.2.3商誉减值测试的影响计入其他综合收益.............................19

6.3总结.................................................................19

参考文献.................................................20

附录1....................................................22

附录2....................................................24

致谢.....................................................25

我国借壳上市会计处理的探讨

——以顺丰借壳鼎泰新材为例

杨梦圆

，China

Abstract: In recent years, backdoor listing more and more enterprises preferred to market, by the securities market parties concerned. Although the backdoor listing standards are becoming more stringent, but the number of companies listed through the backdoor has not decreased, but in the absolute number of steady rise, therefore, backdoor listing problem has a high research value.

This paper analyzes the applicability of the current accounting standards to the accounting treatment of backdoor listing, and gives the viewpoints on the accounting treatment of backdoor listing. Select the recent stock market occurred in the case of Shun Feng backstreet Ding Tai new materials, the use of different accounting methods for processing, derived from the conclusion of corporate equity approach. It also explores whether the principle of equity transactions applies to backdoor listing and is worth thinking about. Finally, the recommendations on the accounting treatment of backdoor listing are given for reference by regulators.

Key words: Backdoor listing, reverse purchase method, equity transaction

1引言

1.1研究的背景和意义

1.1.1研究的背景

资本市场上，大多数企业越来越喜欢借壳上市， “借壳热”前期是由于IPO的要求高，而借壳上市可以很好地避开这点，因此成为了上市公司并购重组的重要交易类型。现在虽然借壳上市的审核要求等同于IPO，但是如果企业按正常上市流程，最少也要花3年时间。因此借壳上市似乎已经成为公司上市较好选择。然而借壳上市的会计问题并没有跟上资本市场的步伐，根据统计整理，2011至2016年发生的165起借壳上市的案例中，都是采用权益性交易原则。但美国会计准则以及国际会计准则已经废除了权益性交易原则，所以认为对于我国借壳上市全部采用权益性交易原则值得商榷。

1.1.2研究的意义

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