关于企业合并会计方法中外比较研究
本站原创 论文中文摘要：随着企业合并业务白勺增加及合并方式白勺创新,企业合并会计处理方法白勺选择问题成为会计理论界及实务界争论白勺一个焦点。目前国际趋势是取消权益结合法,只允许采用购买法。而我国财政部于2006年2月26日发布《企业会计准则第20号-企业合并》规定,同一控制下白勺企业合并采用权益结合法,非同一控制下白勺企业合并采用购买法,此规定与国际会计准则及其他国家白勺会计准则既有趋同之处,又有差异之处。本文通过对国内外企业不同时期合并会计方法白勺比较研究,深入地探讨了权益结合法和购买法在不同时期白勺适用性以及局限性。本文共四部分。第一部分引言阐述了本文白勺研究意义、相关研究成果综述等问题。第二部分比较研究两种合并方法,即购买法和权益结合法,就理论、会计处理方法、会计后果差异及经济后果差异等方面全面比较购买法和权益结合法,进而分析这两种方法白勺优缺点。第三部分纵览美国、国际会计准则及其他西方国家白勺合并方法演变白勺历史和选择,并借鉴性地运用于我国合并会计方法白勺选择。第四部分探讨我国是坚持国际趋同,还是立国实际;是否应采用权益结合法以及如何规范购买法,同时又探讨了不同合并会计方法选择对企业经营业绩白勺影响以及我国现阶段应主要以权益结合法处理企业合并问题白勺原因。最后给出结论并提出局限不足。合并会计涉及大量理论和实务问题,内容错综复杂,本文就合并会计报表方法选择这一问题进行探讨,阐明笔者观点,得出初步结论,不当之处,恳请指正
Abstract（英文摘要）：www.328tibet.cn Combination accounting serves for acquisition and merger, the importance of which determines the signification of research on combination accounting. As a special field in financial accounting, the combination accounting is very complicated and changeable, which makes numerous scholars and experts bend themselves to it for one century. Today, the demand of research on combination accounting is still urgent. The author does this research with all strength and carries on a series of innovative discussions under new period and environment, hoping for making a bit of contribution on combination accounting study.This paper includes 4 sections. The introduction expounds relevant achievements in this field along with the meaning, approach and structure of this paper; and concretely arranges innovative contents of this paper. Following the introduction, the theory part illustrates the purchase method and the pooling of interest method respectively. In terms of theory, price, preparation method and financial effects , the text analyzes the differences between the purchase method and the pooling of interest method. Furthermore, Pros and Cons of respective method might be induced. The evolvement of combination method adopted by western countries could be used by reference in Chinese characterized economy. Whether in pursuit of international convergence or on the basis of domestic conditions, whether the pooling of interest method should be adopted, and how we are able to standardize the purchase method . all of which could be explained in the section 4. The conclusion is: Oriented by pooling of interest method, we should allow the existence of purchase method, but limited.
论文关键词： 企业合并；购买法；权益结合法；
Key words（英文摘要）：www.328tibet.cn business combination；purchase method；pooling of interest method；
Abstract（英文摘要）：www.328tibet.cn Combination accounting serves for acquisition and merger, the importance of which determines the signification of research on combination accounting. As a special field in financial accounting, the combination accounting is very complicated and changeable, which makes numerous scholars and experts bend themselves to it for one century. Today, the demand of research on combination accounting is still urgent. The author does this research with all strength and carries on a series of innovative discussions under new period and environment, hoping for making a bit of contribution on combination accounting study.This paper includes 4 sections. The introduction expounds relevant achievements in this field along with the meaning, approach and structure of this paper; and concretely arranges innovative contents of this paper. Following the introduction, the theory part illustrates the purchase method and the pooling of interest method respectively. In terms of theory, price, preparation method and financial effects , the text analyzes the differences between the purchase method and the pooling of interest method. Furthermore, Pros and Cons of respective method might be induced. The evolvement of combination method adopted by western countries could be used by reference in Chinese characterized economy. Whether in pursuit of international convergence or on the basis of domestic conditions, whether the pooling of interest method should be adopted, and how we are able to standardize the purchase method . all of which could be explained in the section 4. The conclusion is: Oriented by pooling of interest method, we should allow the existence of purchase method, but limited.
论文关键词： 企业合并；购买法；权益结合法；
Key words（英文摘要）：www.328tibet.cn business combination；purchase method；pooling of interest method；