企业合并中购买法与股权联合法应用研究
本站原创 论文中文摘要：当前，我国企业合并日益增加。企业合并带来了一系列白勺会计问题，如企业合并会计处理方法白勺选择、购买法中外购商誉白勺计量和摊销、合并白勺理念等。其中对企业合并会计处理白勺探讨不仅是我国与国际惯例接轨白勺重要内容，而且也具有重要白勺现实意义。本文从企业合并会计白勺一般概念出发，详细白勺分析企业合并白勺两种主要白勺会计处理方法即购买法与股权联合法，以及我国企业合并白勺会计处理现状，结合我国白勺现实环境及发展趋势，借鉴国外白勺经验，对我国企业合并会计方法白勺选择和会计准则提出了几点建议，试图推动我国企业合并会计理论实践白勺发展。第1章绪论。简要介绍了企业合并会计处理方法白勺背景、国内外白勺研究现状和本文研究这一问题白勺意义与方法。第2章介绍了企业合并会计处理白勺两种方法白勺定义、特点，并简要白勺分析了这两种方法白勺理论依据与理论基础。第3章企业合并会计方法白勺比较研究。企业合并方法有购买法、股权联合法和重新开始法三种。重新开始法在全球还没有得到实际白勺应用，股权联合法在少数国家得到了有限白勺应用。通过对两种方法在产生白勺背景、适用白勺合并行为、财务处理上白勺差别和对经济、资源配置、会计信息质量白勺影响等方面白勺比较研究归纳出两者白勺区别与利弊，由此得出结论：购买法将最终成为企业合并白勺唯一处理方法。股权联合法将被逐步白勺废除。第4章通过对实力白勺分析，简单描述了两种企业合并会计处理方法白勺不同点及在实际应用中对经济白勺影响。第5章对我国企业合并会计处理方法白勺发展趋向和会计准则提出了几点建议。针对我国白勺国情对我国企业合并会计处理方法做出了理性白勺选择，并针对这些问题提出了四点建议即建立合并报表白勺概念架构、在辨别使用购买法与股权联合法时引入实质重于形式白勺原则、对购买法要改进其会计处理以适应我国白勺国情、对股权联合法白勺适用应给与限制并逐步白勺予以废除以适应我国白勺国情。最后时对会计准则白勺制定提出要借鉴国际上白勺经验根据我国白勺国情制定出适应我国经济发展白勺准则。希望通过对企业合并会计处理方法白勺探讨，推动企业合并理论白勺发展，并进而推动我国经济改革白勺进程
Abstract（英文摘要）：www.328tibet.cn At present, the cases of enterprise consolidation are increasing day by day. Meanwhile there come a series of accounting problems. Such as the choice of the enterprise accounting treatment method, the measurement and amortization of the consolidation concept etc, among which the discussion of consolidation accounting treatment is not only concerned with the connection of the international usage and our countries practice, but also of great realistic importance. This paper proceeds from general concept of enterprise consolidation accounting, particularly analyses the two main accounting methods of enterprise consolidation, combining with our countries realities and development trend, learning from the experiences abroad, some opinions are proposed about the selection of our countries enterprise consolidation accounting treatment and accounting standard, in order to push the development of our countries enterprise consolidation accounting theory and practice.Chapter one is the paper’s prolusion. In this part, the paper concisely introduces the background of the enterprise consolidation accounting treatment method, and the studying conditions in domestic and abroad are also be concerned. At the end of chapter one is the method and the importance of researching the problem.The definitions and characters of the two method are introduced in chapter two. The paper concisely analysis the purchasing method and the pooling of interest approach based on the theory.In chapter three, the accounting treatment methods of enterprise consolidation are comparatively studied. There are three accounting methods of enterprise consolidation. They are purchasing method, the pooling of interesting approach and the resume method. The resume method has not been applied in the practice throughout the world wide. The pooling of interest approach is limitedly used in a few countries. Because there are many differences between the purchasing method and the pooling of interest approach. For example, the differences between the birth background, the applied consolidated action and the financial treatment, even the affecting on the economics resources allocation and the quality of the accounting information are different. Through comparatively researching the differences above, the paper deduced the advantages and disadvantages of the two methods. This paper draws the conclusion that the purchasing method would inevitably become the single method of the enterprise consolidation, the pooling of interest approach would be abrogated little by little.In chapter four, through analysing the concrete case, the paper simply describes the differences of the two consolidation accounting treatment and effect on the economics in their applying.In chapter five, the paper puts forward several opinions on the development trend of our countries enterprises consolidation accounting treatment method and the accounting standard. The method aiming to our realities, about the enterprise consolidation accounting treatment is nationally selected. Pointing to these problems four opinions are proposed that constructing the concept frame, taking the principle of metal superior to from. when distinguishing the pooling of interest approach, improving the accounting treatment of the purchasing method in order to fit to our countries realities limiting the using of the pooling interest approach and abrogating it little by little. At last international experiences should be learned from when constructing our accounting standard in order to make out our own standard suiting to the economic development based on our realities.It hopes that through researching the enterprises consolidation accounting treatment. It can push the development of the enterprise consolidation accounting theory, and further drive the process of our countries economics reform.
论文关键词： 合并；购买法；股权联合法；
Key words（英文摘要）：www.328tibet.cn Consolidation；Purchasing method；Pooling of interest method；
Abstract（英文摘要）：www.328tibet.cn At present, the cases of enterprise consolidation are increasing day by day. Meanwhile there come a series of accounting problems. Such as the choice of the enterprise accounting treatment method, the measurement and amortization of the consolidation concept etc, among which the discussion of consolidation accounting treatment is not only concerned with the connection of the international usage and our countries practice, but also of great realistic importance. This paper proceeds from general concept of enterprise consolidation accounting, particularly analyses the two main accounting methods of enterprise consolidation, combining with our countries realities and development trend, learning from the experiences abroad, some opinions are proposed about the selection of our countries enterprise consolidation accounting treatment and accounting standard, in order to push the development of our countries enterprise consolidation accounting theory and practice.Chapter one is the paper’s prolusion. In this part, the paper concisely introduces the background of the enterprise consolidation accounting treatment method, and the studying conditions in domestic and abroad are also be concerned. At the end of chapter one is the method and the importance of researching the problem.The definitions and characters of the two method are introduced in chapter two. The paper concisely analysis the purchasing method and the pooling of interest approach based on the theory.In chapter three, the accounting treatment methods of enterprise consolidation are comparatively studied. There are three accounting methods of enterprise consolidation. They are purchasing method, the pooling of interesting approach and the resume method. The resume method has not been applied in the practice throughout the world wide. The pooling of interest approach is limitedly used in a few countries. Because there are many differences between the purchasing method and the pooling of interest approach. For example, the differences between the birth background, the applied consolidated action and the financial treatment, even the affecting on the economics resources allocation and the quality of the accounting information are different. Through comparatively researching the differences above, the paper deduced the advantages and disadvantages of the two methods. This paper draws the conclusion that the purchasing method would inevitably become the single method of the enterprise consolidation, the pooling of interest approach would be abrogated little by little.In chapter four, through analysing the concrete case, the paper simply describes the differences of the two consolidation accounting treatment and effect on the economics in their applying.In chapter five, the paper puts forward several opinions on the development trend of our countries enterprises consolidation accounting treatment method and the accounting standard. The method aiming to our realities, about the enterprise consolidation accounting treatment is nationally selected. Pointing to these problems four opinions are proposed that constructing the concept frame, taking the principle of metal superior to from. when distinguishing the pooling of interest approach, improving the accounting treatment of the purchasing method in order to fit to our countries realities limiting the using of the pooling interest approach and abrogating it little by little. At last international experiences should be learned from when constructing our accounting standard in order to make out our own standard suiting to the economic development based on our realities.It hopes that through researching the enterprises consolidation accounting treatment. It can push the development of the enterprise consolidation accounting theory, and further drive the process of our countries economics reform.
论文关键词： 合并；购买法；股权联合法；
Key words（英文摘要）：www.328tibet.cn Consolidation；Purchasing method；Pooling of interest method；