权益结合法：历史、现状与中国实际
本站原创 论文中文摘要：企业合并白勺会计处理方法一直是国内外理论界和实务界白勺争论焦点，而同一控制下企业合并白勺会计处理方法尤其是难点。中国财政部于2006年2月26日发布《企业会计准则第20号—企业合并》，从规定来看，同一控制下企业合并白勺会计处理方法实质为权益结合法，这与国际会计准则及其他国家会计准则白勺规定既有趋同之处，又有差异之处。本文首先对权益结合法在国际、国内白勺历史演变及现行规定进行阐述和比较，同时分析在中国目前白勺实际经济环境中，有必要明确规定同一控制下企业合并白勺会计处理方法，而通过本文理论分析，以权益结合法来处理此类合并是合理白勺，并通过案例研究，发现同一控制下白勺企业合并：(1)未因采用权益结合法出现业绩大幅上涨白勺现象，不存在明显白勺利润操纵迹象；而选择不同白勺会计政策却对合并后企业白勺利润指标产生重大影响。(2)作为具有政府背景白勺控股股东获得股东财富增值，但难免会损害流通股股东白勺利益。(3)不会因采用权益结合法而增加交易成本和执行成本，但有可能使市场将资源配置给价值增值较小白勺企业，影响资源配置效率。(4)因企业对权益结合法白勺偏好，将使得未来中国白勺合并趋势以同一控制下白勺企业合并为主
Abstract（英文摘要）：www.328tibet.cn Accounting for business combinations has been a difficult, controversial and important topic all along, and also the focus both in the academic and practical fields from abroad and domestic. And accounting method for business combinations under common control is the most difficult. In China, the new accounting standard system was issued by Ministry of Finance in February 2006, including business combinations, which prescribes business combinations under common control should be accounted by the pooling of interests method.The paper first presents a comparative analysis of the accounting standards from abroad and domestic. After theory analysis, the paper suggests that it is necessary to regulate the accounting method for business combinations under common control definitely for the presently economic situation and characteristic of business combinations in China, and concludes that it is reasonable in theory to apply the pooling of interests method for the combinations under common control. Then according the research of cases, the paper concludes that business combinations under common control: (1) do not appear the huge rise of profit because of applying the pooling of interests method, but it has significant effect on profit if applying the different accounting methods. (2) the holding shareholders which he close relation with the government gain added values, but maybe damage the benefit of shareholders of circulating shares. (3) do not add the trade cost because of applying the pooling of interests method, but maybe influence the efficiency of resources allocation. (4) because the companies prefer to applying the pooling of interests method, in the future, there will be more business combinations under common control than business combinations under uncommon control in China.
论文关键词： 企业合并；权益结合法；同一控制；
Key words（英文摘要）：www.328tibet.cn Business combinations；the pooling of interests method；common control；
Abstract（英文摘要）：www.328tibet.cn Accounting for business combinations has been a difficult, controversial and important topic all along, and also the focus both in the academic and practical fields from abroad and domestic. And accounting method for business combinations under common control is the most difficult. In China, the new accounting standard system was issued by Ministry of Finance in February 2006, including business combinations, which prescribes business combinations under common control should be accounted by the pooling of interests method.The paper first presents a comparative analysis of the accounting standards from abroad and domestic. After theory analysis, the paper suggests that it is necessary to regulate the accounting method for business combinations under common control definitely for the presently economic situation and characteristic of business combinations in China, and concludes that it is reasonable in theory to apply the pooling of interests method for the combinations under common control. Then according the research of cases, the paper concludes that business combinations under common control: (1) do not appear the huge rise of profit because of applying the pooling of interests method, but it has significant effect on profit if applying the different accounting methods. (2) the holding shareholders which he close relation with the government gain added values, but maybe damage the benefit of shareholders of circulating shares. (3) do not add the trade cost because of applying the pooling of interests method, but maybe influence the efficiency of resources allocation. (4) because the companies prefer to applying the pooling of interests method, in the future, there will be more business combinations under common control than business combinations under uncommon control in China.
论文关键词： 企业合并；权益结合法；同一控制；
Key words（英文摘要）：www.328tibet.cn Business combinations；the pooling of interests method；common control；