同一控制下企业合并的并购商誉之惑——以美年大健康并购慈铭体检为例

The Confusion of Goodwill in Business Merger and Acquisition under the Common Control:Take the Merger of Meinian&Ciming as an Example

控股合并作为常采用的企业合并形式,其所引发的会计问题成为国际会计领域公认的三大难题之一,至今尚未有定论。因此,以美年大健康合并慈铭体检案例为研究对象,从其被认定为同一控制下企业合并(BCUCC)却确认并购商誉这一“反常”现象为切入点,通过对该合并事项关键时间节点前后双方股权变化分析,探究该企业合并的经济实质,分析其确认合并商誉是否存在合理依据和基础;进而针对现实经济活动中存在通过“过桥并购”构造“名为同控、实为非同控企业合并”的现象,建议相关会计准则做出与时俱进的规范。同时,指出不应盲从IASB将BCUCC概念及其界定范围泛化和复杂化其计量属性选择和应用,应立足中国并购市场服务实体经济转型升级的现实需求修订相关法律规范和会计准则。

As the most common form of enterprise merger,holding merger has become one of the three puzzles of international accounting.Taking the merger of Meinian&Ciming as an example and starting from the“abnormal”phenomenon that the merger was recognized as business combinations under common control(BCUCC)but confirmed the consolidated goodwill,this paper explores the economic essence of the merger by analyzing the equity changes of both parties'pre-and post-merger,and analyzes whether there is a reasonable basis for recognizing the consolidated goodwill.Furthermore,in view of the phenomenon of“Naming of BCNCC as BCUCC”that exists in real economic activities through“bridge merger”,it is suggested that the relevant accounting standards be modified to keep up with the era.At the same time,this paper points out that the concept of BCUCC and its scope should not be followed by IASB to broaden and complicate the selection and application of its measurement attributes,and legal norms and accounting standards should be revised based on the realistic needs of China's M&A market to serve the transformation and upgrading of the real economy.