上市公司控股合并中业绩承诺补偿的会计处理——基于五家公司的案例分析

Accounting Treatments for Profit Compensation Commitment in Listed Companies' Holding Mergers——Case Studies of Five China Listed Companies

本文以五宗上市公司控股合并案例为对象,总结了业绩承诺补偿的会计处理分歧,并从会计准则和会计理论两个层次进行了分析。从会计准则角度发现,相关准则及规定不明确,造成或有对价的要素分类和权益性交易界定困难;特殊事项的会计规定缺失,使得控股股东业绩补偿会计处理不符合经济实质。从会计理论角度发现,在资产负债观的会计确认逻辑下,现金补偿应计入当期损益,股份回购补偿应计入资本公积。本文的研究对于帮助会计人员理解业绩承诺补偿的经济实质,选择会计处理方式具有重要意义,也为监管部门制定会计规范提供了政策性建议。

This paper discusses different accounting treatments for profit compensation commitment in listed companies' holding mergers and explains the differences of accounting treatments by analyzing the accounting standards for enterprises and accounting recognition theory using five Chinese companies. The paper shows that there is ambiguity about accounting standards and rules,which poses problems to the accounting recognition of contingent consideration and equity transaction. Meanwhile,the lack of accounting regulations for special items gives rise to problems,such as accounting treatment does not conform to the economics substance. From the perspective of accounting recognition based on balance concept,cash compensation should be recognized as the current profit while share repurchase compensation be recognized as capital reserve. Our research helps accountants understand more about economic substance of profit compensation commitment as well as accounting treatments for it. We also help provide suggestions to develop China's accounting regulations.