企业合并中购买法会计操纵分析

本文以模拟的吸收合并案为例,分析了企业合并利用购买法在融资决策中进行会计操纵的可能性。通过对购买方的设定、基于企业价值评估对财务指标的操纵的分析,发现由于在合并报表中被购买方以经评估的公允价值入账,评估结果往往体现了委托人的意愿,合并企业易于对资产规模、偿债能力、盈利能力进行操纵。指出会计信息使用者应该谨慎分析和使用合并会计信息,在使用购买法时应该完善价值评估方法。

Financial Manipulation Analgsis about Business Combination Purchase Method

This paper analyzes the simulated case of firm merger. We recognized the possibility of financial manipulation using purchase method for financing decision. Based on the manipulation research of financial factors in the entity value evaluation process, we found that the evaluated value of the target in the consolidated financial statement usually reflect the willing of the consigner. The business combination is easy to be controlled by the assets size, solvency and profitability. This paper points out that, the reasonable social resource allocation should be based on cautious using of the financial information, canonical corporate governance structure and complete system of firm value evaluation.