国有企业整合重组背景下以持有股权增资方式形成企业合并的重点会计问题研究

A study on key accounting issues in enterprise mergers through equity injection in the context of the integration and restructuring of state-owned enterprises

近十年,国家正在大力推行国有企业的整合重组,海南省近几年也在全面推进国有企业整合重组,优化海南自由贸易港国有资本布局,旨在促进经济增长,增强企业竞争力。文章梳理了国有企业重组重要形式之一的以持有股权增资扩股形成企业合并的若干难点问题,并借助案例进一步阐释和分析。

In the past decade,the state has been vigorously promoting the integration and restructuring of state-owned enterprises.In recent years,Hainan has also been comprehensively advancing the integration and restructuring of state-owned enterprises to optimize the layout of state-owned capital in the Hainan Free Trade Port.This restructuring aims to foster greater economic growth and enhance the global competitiveness of these enterprises.This paper reviews several key issues related to enterprise mergers formed through equity injection,one of the important forms of state-owned enterprise restructuring.These challenges include the recognition and measurement of the newly injected equity,the treatment of any resultant goodwill,and the impacts on financial statements and performance metrics.Additionally,it provides further explanation and analysis through case studies,offering insights into practical applications and implications.