摘 要

资产重组日益成为企业解决当前发展危机或是谋求更好的发展而采取的一种手段。但我国资产重组起步较晚，导致无论是在理论还是实践方面都与其他经济发达国家存在差距，特别是在会计领域仍然存在一系列的问题有待研究解决。

本文首先对国内外相关研究文献进行了分析，对国内外研究发展现状有了大致了解。后对资产重组的定义、方式以及资产重组对国家、对企业的意义进行了阐述，并确定按照资产重组方式的分类分别研究各自存在的会计问题的整体思路。但由于受篇幅所限，本文仅仅将研究的着眼点放在了企业并购和资产置换这两种方式上。同时，本文在研究中采用对比分析法、案例分析法等方法，并以国际会计准则作为参考，结合我国现有的会计规范，对这两种方式下可能存在的会计问题进行了深入探讨。

最终，本文得出结论：企业并购中会计处理方法的选择问题、并购商誉的确认、计量与后续会计处理问题以及资产置换方式下存在的会计问题是当前我国亟待解决的会计问题。通过采取维持购买法、权益结合法并存的并购会计选择现状、在会计准则中不断完善并购商誉会计处理和资产置换会计处理相关条例的措施，不断加强资产重组发展环境建设，是我国企业资产重组能够顺利进行，从而带动企业、国家经济发展的重要保障。

关键词：资产重组；商誉；资产置换

Abstract

At present, in order to solve the crisis of development and get better development, more and more enterprises in our country have joined the ranks of asset reorganization. Because the reorganization of assets in China started relatively late，so Whether in theory or practice, there is a gap between the developed countries and other economically developed countries. Especially in the field of accounting, there are still a series of problems to be solved.

To understand the research situation at home and abroad ,this paper analyzes the domestic and international research literature at first. Then, This paper expounds the definition, methods and the significance of the assets reorganization to the state and the enterprise. The whole train of thought is the classification of asset reorganization. However, due to the limited space, this paper only focuses on the study of corporate mergers and asset replacement. At the same time, this paper uses comparative analysis method, case analysis method and so on. This paper refers to the international accounting standards, and combined with our existing accounting standards. And this paper makes a deep discussion on the possible accounting problems in these two ways.

Finally, this paper draws a conclusion: the choice of accounting treatment method in the enterprise merger, the accounting treatment of goodwill and accounting problems in asset replacement are the urgent problem to be solved in our country at present. By taking the status quo of maintaining enterprise merger accounting selection, and constantly improve the relevant regulations in the accounting standards, it can be guaranteed that the assets of enterprises in our country can be carried out smoothly. So that enterprises in the near future, the country's economic development will be driven.

Key Words：Asset reorganization; Goodwill; Asset replacement

目 录

第1章 绪论 1

1.1 研究目的和意义 1

1.2 国内外研究现状 2

1.3 研究内容与研究方法 3

第2章 资产重组概述 5

2.1 资产重组定义 5

2.2 资产重组方式 5

2.3 资产重组的意义 6

第3章 资产重组中主要会计问题 7

3.1 企业并购中会计处理方法选择问题 7

3.2 并购商誉的会计处理 9

3.3 资产置换中存在的会计问题 13

第4章 解决资产重组中会计问题的建议 14

4.1 维持会计处理方法选择现状 14

4.2 完善我国并购商誉会计处理 14

4.3 规范资产置换会计操作 15

第5章 研究结果及展望 16

5.1研究结果 16

5.2研究展望 16

参考文献 17

致谢 18

第1章 绪论

1.1 研究目的和意义

1.1.1 研究背景

资产重组，顾名思义，就是对企业资产的重新组合，是对企业资源的重新分配。通常是指企业所有者以收购、兼并、售出、置换企业资产等方式，来达到优化企业资产结构的目的。

然而随着社会经济的发展，这些被再处理的资产，已不仅仅是指企业有型的物质资产，还包括人力资源、组织资源等无形资产。因此，资产重组也有了更为广泛的含义。