会计学院知识库

并购活动中，并购双方存在着一定的信息不对称，标的资产的质量存在一定的不确定性，业绩承诺协议这一机制有助于降低信息不对称，有效保护中小股东利益、促进交易的有效进行。近年来，随着我国资本市场的不断成熟，并购数量不断增加。但由于我国业绩承诺协议应用时间较短，加之我国会计准则对于业绩承诺补偿的确认和计量还未做出明确规定，财务人员只能依据自身的职业判断进行处理，导致企业的会计处理各不相同，严重影响了会计信息的可靠性和可比性。此外，学界也观点不一，存在诸多争议。为了有效发挥业绩承诺协议的作用，提高会计信息质量，对业绩承诺补偿确认和计量的研究有着重要意义。

本文运用对比分析法，将我国会计准则、国际财务报告准则以及美国会计准则相关规定进行了梳理，对业绩承诺补偿的确认逻辑进行了对比，总结出了三者之间的异同优劣，并指出我国准则目前存在的不足之处。为了进一步深入研究，

本文选取了拓维信息并购火溶信息的案例进行分析，该案例采取了现金和股份混合补偿的方式，还存在业绩奖励的安排，具有一定的典型性和代表性。通过分析发现，拓维信息在确认、计量和披露方面存在一定的不合理，没有严格遵守相关准则进行会计处理。基于此，本文在资产负债观的视角下，对业绩承诺补偿的确认逻辑进行了探讨，提出了优化后的确认和计量方案，最后对两种不同会计处理的影响进行了对比。

本文通过研究得出以下结论：第一，在对业绩承诺补偿，企业应该结合业绩承诺补偿的经济实质进行判断，对于现金补偿，应按损益性交易进行确认；对于股份补偿，应按权益性交易进行确认。第二，对于业绩奖励，应该依据奖励对象的身份进行判断，若奖励对象并购后继续任职，则应按职工薪酬准则进行确认和计量；若奖励对象并购后不再于原企业任职，则业绩奖励应按或有对价准则进行确认和计量。第三，企业应该严格按照相关规定，在业绩承诺协议及财务报告附注中，及时、完整地披露相关信息，以提高财报的透明度，为利益相关者的决策提供有效信息。最后，本文从准则制订者、监管者以及企业三个角度，给出了相应的政策建议，并指出了本文的研究不足。

In M & A activities, there is a certain degree of information asymmetry between the M & A parties, and there is a certain degree of uncertainty in the quality of the underlying assets.The performance commitment agreement mechanism helps to reduce information asymmetry, effectively protect the interests of minority shareholders and promote the effective conduct of transactions. In recent years, as China's capital market continues to mature, the number of mergers and acquisitions continues to increase. However, due to the short application time of performance commitment agreement in China, and the fact that the recognition and measurement of performance commitment compensation in China's accounting standards have not been clearly stipulated, financial personnel can only deal with it according to their own professional judgment, resulting in different accounting treatments of enterprises, which seriously affects the reliability and comparability of accounting information. In addition, the academic circles have different views, and there are many disputes. In order to effectively play the role of performance commitment agreement and improve the quality of accounting information, it is of great significance to study the recognition and measurement of performance commitment compensation.

Using the method of comparative analysis, this paper combs the relevant provisions of China's accounting standards, international financial reporting standards and American accounting standards, compares the recognition logic of performance commitment compensation, summarizes the similarities and differences between the three, and points out the shortcomings of China's standards at present. In order to further study, this paper selects the case of Tuowei information's merger and acquisition of Huorong information for analysis. This case adopts the method of mixed compensation of cash and shares, and there are also performance reward arrangements, which is typical and representative. Through analysis, it is found that Tuowei information is unreasonable in recognition, measurement and disclosure, and does not strictly comply with relevant standards for accounting treatment. Based on this, from the perspective of asset liability view, this paper discusses the recognition logic of performance commitment compensation, puts forward the optimized recognition and measurement scheme, and finally compares the impact of two different accounting treatments.

This paper draws the following conclusions through research: first, in terms of performance commitment compensation, enterprises should make judgments based on the economic essence of performance commitment compensation, and cash compensation should be recognized as profit and loss transactions; Share based compensation shall be recognized as equity transaction. Second, the performance reward should be judged according to the identity of the reward object. If the reward object continues to serve after the merger, it should be recognized and measured according to the employee compensation standards; If the reward object no longer works in the original enterprise after the merger, the performance reward shall be recognized and measured according to the contingent consideration standard. Third, enterprises should disclose relevant information in a timely and complete manner in the performance commitment agreement and notes to financial reports in strict accordance with relevant regulations, so as to improve the transparency of financial reports and provide effective information for stakeholders' decision-making.

Finally, this paper gives the corresponding policy recommendations from the perspective of standard setters, regulators and enterprises, and points out the shortcomings of this paper.