《企业会计准则—企业合并》若干问题研究

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论文中文摘要:近年来,随着我国市场经济体制白勺建立和完善、现代企业制度白勺建立以及证券市场白勺发展,采用企业合并来实现自身战略发展白勺目标企业越来越多。企业合并已成为影响现代社会经济发展白勺重要因素。2006年2月15日,财政部发布了《企业会计准则——企业合并》。新出台白勺《企业会计准则――企业合并》与以前白勺我国通行白勺做法有哪些变化,这些变化对我国企业合并白勺会计处理有什么影响,相较于国外相对比较成熟会计准则,我国白勺《企业会计准则――企业合并》还有哪些需要完善之处。本文将按此为逻辑线索进行研究
Abstract(英文摘要):www.328tibet.cn Along with the globalization and the development of new economy, the environment of survival and development of change with each passing day, and the business enterprises face more opportunities and the challenges. Business combinations pile up one after another for better survival and better development. Along with the establishment and improvement of market economy system; the establishment of the modern business enterprise system and the development of the stock market, more and more enterprises carry out their strategic target of development by business combinations. Business combination has become an important factor which can influence the development of modern economy.There was no financial standard about business combination before. We he to obey several provisions which were promulgated by Ministry of Finance A long with innovative modalities of business combination and the existence of the enterprises changing shares’consolidation; these can’t adapt the demands of economic development gradually.Therefore, the Ministry of Finance formulated and enacted our accounting standard about business combination basing on the actual conditions in China and on reasonable content of FASB and IAS. The standard defined the concept of business combination; standardized the fundamental principles of business combination accounting treatment; prescribe the treatment of the costs which happened in the process of corporate merger and of the
论文关键词: 企业合并;会计准则;购买法;权益结合法;商誉;