摘 要
本文以企业并购重组下的会计处理及其影响为研究对象，分析了企业并购与重组的会计处理方法、会计处理对企业造成的影响以及并购中需要注意的风险管理。在企业并购中，合并会计处理是最常见的，其中包括资产负债表合并、损益表合并和关联交易等处理方式。而在企业重组中，资产置换重组、股权转让以及业务的分离和整合都需要进行相应的会计处理。会计处理对企业造成的影响主要表现在财务和管理层面。财务方面，会计处理会对资产负债表和损益表产生影响，而对于业绩的影响也需要进行相应的调整。管理方面，会计处理还需要适应组织架构的调整和管理层面决策的调整。在并购过程中，需要注意风险的管理，其中法律和财务风险是最为常见的。法律风险主要与并购中的合同、知识产权、税收等方面有关，而财务风险主要表现在现金流量缺口、市场信心下降等方面。本文的结论包括两个方面：首先，企业并购需要进行适当的会计处理，而会计处理的影响主要在财务和管理层面。其次，并购过程中需要注意风险的管理，特别是法律和财务方面的风险。
关键词：企业并购、会计处理、风险管理
Abstract
This paper takes the accounting treatment and its influence under the merger and reorganization of enterprises as the research ob ject, analyzes the accounting treatment method of the merger and reorganization of enterprises, the influence of accounting treatment on enterprises and the risk management that needs attention in the merger and reorganization. Merger accounting treatment is the most common in enterprise merger and acquisition, including balance sheet merger, income statement merger and related transactions. In the enterprise reorganization, assets replacement reorganization, equity transfer and business separation and integration need to carry out corresponding accounting treatment. The influence of accounting treatment on enterprises is mainly manifested in finance and management. In finance, the accounting process has an impact on the balance sheet and the income statement, and the impact on performance needs to be adjusted accordingly. In terms of management, accounting treatment also needs to adapt to the adjustment of organizational structure and the adjustment of decision-making at the management level. In the process of merger and acquisition, we need to pay attention to risk management, among which legal and financial risks are the most common. Legal risks are mainly related to contracts, intellectual property rights and taxes in mergers and acquisitions, while financial risks are mainly reflected in cash flow gap and declining market confidence. The conclusion of this paper includes two aspects: First, enterprise M&A needs to carry out appropriate accounting treatment, and the impact of accounting treatment is mainly in the level of finance and management. Secondly, it is necessary to pay attention to the management of risks in the process of M&A, especially the legal and financial risks.
Keyword:_Enterprise merger and acquisition, accounting treatment, risk management
目 录
1. 绪论 1
1.1 研究背景与意义 1
1.2 国内外研究现状 1
1.3 研究内容与方法 1
2. 企业并购重组的会计处理 3
2.1 企业合并会计处理方法 3
2.1.1 并购中的资产负债表合并 3
2.1.2 并购中的损益表合并 3
2.1.3 并购下的关联交易处理 4
2.2 重组中的会计处理方法 4
2.2.1 资产置换重组 4
2.2.2 股权转让重组 4
2.2.3 业务分离与整合的会计处理 5
3. 会计处理对企业造成的影响 6
3.1 会计处理的财务影响 6
3.2 会计处理的管理层面影响 6
4. 并购中的风险管理 7
4.1 并购的法律风险 7
4.2 并购的财务风险 7
5. 结论 9
参考文献 10
致 谢 11
