会计学院知识库

 进入21世纪以来，我国经济发展速度迅速提升，很多企业面临加快转型升级的困境，同时，并购重组作为扩大企业规模、拓宽企业产业链的最直接方式， 被越来越多的企业所采用。但是，对于业绩承诺具体的会计确认与计量，我国会计准则并无明确详细的规定，业界对于业绩补偿的理解不同，其会计处理的方法也不一。

 通过梳理国内外业绩补偿确认与计量的文献，我国学者对业绩补偿会计处理的研究包括：业绩补偿的确认与分类应该追溯至业绩补偿的经济实质，不同合并类型和不同形式的业绩补偿的会计要素划分会有所不同；业绩补偿按照公允价值计量时，缺少公允价值计量的模型公式，导致企业之间业绩补偿公允价值计量方式各不相同。本文对宝鼎科技业绩补偿的确认与计量进行研究，来探求企业业绩补偿会计处理中存在的问题，进而寻求可能的解决问题的对策与建议。

 本文在梳理业绩补偿确认与计量文献与相关准则的基础上，对宝鼎科技并购中业绩补偿会计确认与计量进行分析，在分析后发现的主要问题有：在确认方面， 初始确认时业绩补偿的金额确认为零，不符合可供出售金融资产初始确认的规定；在确认时点方面存在的问题是，未严格按照权责发生制原则确认收到的业绩补偿。在计量方面，公允价值计量金额的具体计算方法未明确进行信息披露；在业绩承诺协议中协商的业绩补偿的计量方法未考虑到货币的时间价值，以及经营风险和不能收到业绩补偿款的信用风险。针对以上问题提出具体的解决对策有： 制定符合业绩补偿经济实质的具体会计政策；规范业绩承诺下商誉减值计提方法；加强对各并购市场参与者的监管。本文结论如下，首先，业绩补偿应该进行会计确认，业绩补偿符合或有对价的描述。其次，对于非同一控制下企业合并， 其涉及的现金形式的业绩补偿，经济实质符合或有对价的，应该按照金融工具准则，进行相关会计处理；业绩补偿初始确认金额不应该简单记为零。最后，由于业绩补偿金额一般都较大，上市公司应该谨慎对待业绩承诺补偿的确认与计量， 对于业绩补偿的公允价值应该及时进行信息披露。

  Since entering the 21st century, China's economic development has been rapidly promoted, and many enterprises are faced with the dilemma of accelerating transformation and upgrading.At the same time, merger and reorganization, as the most direct way to expand the scale of enterprises and broaden the industry chain, has been adopted by more and more enterprises.However, for the specific accounting recognition and measurement method of performance commitment, China's accounting standards do not have clear and detailed provisions, the industry has different understanding of the accounting treatment of performance pay, treatment methods are also different.

  Through to the domestic and foreign about the document of recognition and measurement of performance pay, Chinese scholars study of performance pay accounting mainly include: identification and classification performance of compensation should be traced back to the nature of economic performance pay, and the classification of the accounting elements will be different for different types of integration and different forms of compensation performance, compensation when performance measurement based on fair value, the lack of fair value measurement model formula, this can lead to enterprise performance pay fair value measure each are not identical.Through the study on the identification and measurement of performance pay in Baoding Science & Technology, this paper discusses the problems existing in the accounting treatment of performance pay in enterprises, and then seeks possible countermeasures and suggestions to solve the problems.

  Combed the recognition and measurement of performance pay is presented in this paper, on the basis of documents and related standards, baoding technology m&a performance pay for the accounting confirmation and measurement analysis, after analysis found that the main problems are: in terms of confirmation, in the initial confirmation time performance compensation is zero, does not conform to the specifications of preliminary identification of available for sale financial;Identification of time points, cannot identify performance commitments received in strict accordance with the accrual basis, and "fair value changes" of "available for sale financial assets" are not identified and timely write-off.In terms of measurement, the specific calculation method of fair value measurement is not clear about the number of relevant information disclosure, and the performance of the measurement method compensation negotiation to fulfill the commitment agreement does not consider the time value of the currency, and does not accept the operational risk and credit risk compensation performance.Specific solutions to the above problems include: to develop specific accounting policies in line with the economic essence of performance pay;Definitely stipulate the time point of recognition of performance compensation accounting;Strengthen performance compensation information disclosure.At the end of the paper :first, the accounting performance of compensation should be confirmed, and in a business combination not under the same control involves the performance in the form of compensation funds, the economic substance meet or have a consideration, should according to the rules of the financial instruments, to carry on the relevant accounting treatment, preliminary identification performance compensation should not be simply down to zero.Secondly, as the amount of performance salary is generally large, listed companies should be cautious in the recognition and measurement of performance commitment salary and timely disclose the fair value information of performance salary.