企业合并会计的研究.pdfVIP

中 文 摘 要 究。 第三章为“购买法与权益联营法并存的原因及弊端”，着重研究我国企业合 并会计处理中购买法与权益联营法并存的原因，提出权益联营法在我国存在的合 理性，并通过实际案例指出两种方法并存的弊端。 第四章为“改进我国企业合并会计处理方法的对策建议”，得出结论：我国 新企业会计准则虽然体现了与国际准则的趋同，但企业合并会计处理还需立足本 国实际，权益联营法的使用在我国有其特殊的合理性，购买法与权益联营法将在 相当一段时间内并存使用。最后对改进和完善我国企业合并会计处理现状提出若 干对策和建议。 【关键词】：企业合并、会计处理方法、权益联营法、购买法 II ABSTRACT ABSTRACT With the unceasingly increases of global business merger and acquisition scale, the accounting issue on it receives more and more attention. The merger and acquisition is one of the large-scale and complex transactions so that business merger and acquisition accounting process is also a complicated work. The choosing of different merger and acquisition accounting processing methods will affect the enterprises financial condition and the management achievement in the current period and later, which will further influence the enterprises stock price after the merger and acquisition and then the benefit realization of both sides. Therefore the study on accounting processing methods has been the most noticeable issue in accounting regarding the business merger and acquisition. The development of the overseas business combination accounting processing methods shows that the United States and the International Accounting Standards have already prohibited the use of pooling of interests method and stipulated the purchase method to be the only method of business combination accounting process. Before the release of the Chinese new Accounting Standards for Business Enterprises, the business combination accounting process referred to The Temporary provisions of Merges Accounting Statement (1995), The Temporary provisions of Accounting Processing Issues on Enterprise Annexation (1997), The Explanation of Accounting questions about Limited liability company (1998),