“PE+上市公司”合作投资会计处理探讨

Discussion on Accounting Treatment of Cooperative Investment of“PE+Listed Company”

从2011年起"PE+上市公司"合作投资模式悄然兴起并持续繁荣,但上市公司和PE机构在投资过程中不规范的会计处理行为对企业财务数据及资本市场产生了较大的影响。本文以华泰瑞联基金和温鼎基金为研究样本,通过分析上市公司和PE机构对并购基金不同的会计处理方式,揭示了这一领域中存在的问题并有针对性地提出了建议,以期能够为"PE+上市公司"合作投资模式的不断完善提供参考。

Since 2011 PE+ listed companies' investment cooperation pattern has emerged and continued prosperity, but the accounting behavior of listed companies and the PE mechanism in the process of investment norms have a greater impact on the financial data of the enterprise and capital market. The Gloria union fund and Wen Ding fund as the research sample, through the analysis of the listed company and the PE mechanism on the accounting treatment of different fund mergers and acquisitions, reveals the existence of the problems and puts forward some suggestions, in order to provide PE+ listed companies for investment model of continuous improvement to provide reference.