“协议控制”及其会计处理

'Protocol Control' and Its Accounting Treatment

"协议控制"又称"合同控制",是在境外间接上市操作过程中产生的相对于股权控制模式的另一种控制模式,即境外特殊目的公司并不直接拥有境内公司股份,而是通过一揽子系统的合同安排,对境内公司形成"人、财、物"的全面实质控制,将境内公司的大部分经济利益转移到境外去,以实现境外特殊目的公司上市的操作模式。本文主要探讨"协议控制"模式的由来和应用,同时,分别从国际国内视角对其引发的会计处理问题进行分析思考。

'Protocol control',also known as 'contract control',is another model of control generated in the process of overseas indirect listing versus the model of equity control.It is the model that overseas special purpose companies do not directly own the shares of domestic companies but have substantial control over the 'people,capital and assets' of these companies through a series of contracts arrangement.This allows the transfer of economic benefits of domestic companies abroad and achieves the objective of listing.This paper mainly discusses the origin and application of the 'protocol control' model,as well as an analysis on accounting treatment issues raised by this model from international and domestic perspectives.