企业并购重组过程中价值评估及涉税会计问题思考.docVIP

首都经济贸易大学硕士学位论文  企业并购重组过程中价值评估及涉税会计问题的思考  摘要 随着市场经济的发展，跨国经营不断增多，企业间的国际化竞争日趋激烈， 自从我国加入 WTO 后，贸易壁垒逐步被取消，企业为了在激烈的竞争中占有一 席之地，需要进行战略重组及资源的优化配置，其走向扩张是必然之路；另外， 2007 年底爆发的世界范围内的金融危机，对于我国企业来说既是挑战也是机遇， 调整产业结构，优化资源配置已经成为刻不容缓的话题。并购作为企业有效的扩 张手段，已经成为企业调整结构，获取竞争优势的重要途径之一。 基于现在及未来几年并购在我国将成为一种越来越常见的企业行为，本文试 图从并购的动机，并购的目的，选择目标企业，对目标企业进行评价，并从财务 会计和税收的角度入手进行分析，阐述并购对企业的影响。 本文分为三部分。第一部主要介绍并购的基本理论，包括并购的概念及并购 的分类等，并介绍并购的现状；本文的重点在后面两个部分，第二部分主要介绍 并购过程中的估值评估，介绍寻找合适的目标企业，如何对目标企业进行价值评 估，并且根据我国企业价值评估不准或者被低估的现状进行了分析，进而对我国 企业价值评估中存在的问题提出了建议；第三部分探讨并购中涉及的财税问题， 阐述我国现行税收制度对并购会计的影响，研究并购会计处理方法与税收的关 系，并将会计处理方法与现行的税收制度相结合进行说明。 主题词：企业 并购重组 价值评估 会计处理 II 首都经济贸易大学硕士学位论文  企业并购重组过程中价值评估及涉税会计问题的思考  ABSTRACT With the development of market economy and the increasing cross-border business, the international competition between enterprises is becoming increasingly fierce. Since China’s accession to WTO, trade barriers have been phased out. Therefore, in order to take a place in the intense competition, enterprises should carry out strategic restructuring, optimal the allocation of resources and select the way of scale expansion eventually. In addition, the 2008 outbreak of worldwide financial crisis make it both a challenge and an opportunity for Chinese enterprises. Adjust the industrial structure as well as optimize the allocation of resources has already become a hot topic. Mergers and acquisitions (MA) which is known as one of the most effective expansion tools during the transformation from product management to capital management has become an important way to modify the organization structure and obtain competitive advantages. Based on the situation that MA will become an increasingly common enterprise behavior currently and in the future, this paper attempted to describe the impact of MA for enterprises starting from the financial and tax through analyzing the motivation of MA, the MA purposes and how to select and eval