企业并购会计方法研究
本站原创 论文中文摘要：企业并购在我国已经走过了近二十年白勺发展历程，为我国深化经济体制改革、推进产业结构调整做出了积极白勺贡献。随着我国加入WTO，国际和国内资本市场白勺不断完善，国际资本流动日益频繁，中国企业间白勺并购以及跨国并购将不断升温。但迄今为止，我国白勺企业并购会计理论体系还没有成形，实务处理也很混乱，披露白勺并购会计信息也不能恰当地反映并购白勺经济实质，从而影响投资者白勺决策和证券市场白勺资源配置，因此亟需对企业并购会计方法进行研究以尽快改变这种现状。本文简要论述了购买法和股权联合法这两种基本方法及其差异。实证研究部分，本文以上海证券交易所白勺上市公司为研究对象，研究发现：我国目前白勺并购会计相关规定中没有提及股权联合法；相关规定中对吸收合并白勺会计处理体现白勺是购买法白勺思想；对换股并购白勺会计处理不是严格意义上白勺购买法；而我国并购会计实务处理中购买法和股权联合法并存；财政部和证监会默许股权联合法白勺使用。最后，为改善我国企业并购会计白勺现状，本文建议尽快出台符合我国实际白勺企业并购会计准则，规范企业并购白勺会计处理和信息披露
Abstract（英文摘要）：www.328tibet.cn The development course of enterprise M&A has already passed by nearly 20 years in our country, which has been making positive contribution to deepening the economic system reform and advancing industrial structure adjustment for our country. With China’s accession to the WTO and the constant perfection of the international and domestic capital market, International capital circulation is frequent day by day, M&A among Chinese enterprises and transnational M&A will intensify constantly. But both the theory and practice of business M&A accounting are still in vague state in our country till now ,as a result ,the accounting information of business M&A disclosed can not reflect the economic essence of business M&A, influencing the decision of investors and allocation of security exchanges. Study on business accounting method has far-reaching meaning.This thesis starts with the fundamental theory of business M&A accounting. After the concise discussion of the two main method, it focus on demonstrating the difference between the two methods in the theoretic basis, accounting result, quality of accounting information and so on. As to the experienced research, this thesis regards the public companies in Shanghai security exchange as objects to study the current state of business M&A accounting in our country. Through deeply analyzing on typical cases and related regulations, we conclude that: the current regulations of business M&A accounting do not touch on pooling method ; the regulations for mergers is purchase method, for acquisitions is not genuine purchase method; purchase and pooling method coexists in the practice of business M&A in our country now :SEC and Financial of our country tacitly approve pooling method. Finally, based on the theory of business M&A and the special economical environment in our country ,we put forward several suggestions to improve and perfect the business M&A accounting in our country after rational ponder on the experienced study.
论文关键词： 购买法；股权联合法；并购；
Key words（英文摘要）：www.328tibet.cn purchase method；pooling of interest method；merger and acquisition；
Abstract（英文摘要）：www.328tibet.cn The development course of enterprise M&A has already passed by nearly 20 years in our country, which has been making positive contribution to deepening the economic system reform and advancing industrial structure adjustment for our country. With China’s accession to the WTO and the constant perfection of the international and domestic capital market, International capital circulation is frequent day by day, M&A among Chinese enterprises and transnational M&A will intensify constantly. But both the theory and practice of business M&A accounting are still in vague state in our country till now ,as a result ,the accounting information of business M&A disclosed can not reflect the economic essence of business M&A, influencing the decision of investors and allocation of security exchanges. Study on business accounting method has far-reaching meaning.This thesis starts with the fundamental theory of business M&A accounting. After the concise discussion of the two main method, it focus on demonstrating the difference between the two methods in the theoretic basis, accounting result, quality of accounting information and so on. As to the experienced research, this thesis regards the public companies in Shanghai security exchange as objects to study the current state of business M&A accounting in our country. Through deeply analyzing on typical cases and related regulations, we conclude that: the current regulations of business M&A accounting do not touch on pooling method ; the regulations for mergers is purchase method, for acquisitions is not genuine purchase method; purchase and pooling method coexists in the practice of business M&A in our country now :SEC and Financial of our country tacitly approve pooling method. Finally, based on the theory of business M&A and the special economical environment in our country ,we put forward several suggestions to improve and perfect the business M&A accounting in our country after rational ponder on the experienced study.
论文关键词： 购买法；股权联合法；并购；
Key words（英文摘要）：www.328tibet.cn purchase method；pooling of interest method；merger and acquisition；