企业合并会计处理方法的研究-本科毕业论文.docVIP

商 丘 工学院 2015-JXLW 本科毕业论文（设计） 企业合并会计处理方法的研究 学 院 管理学院 专 业 会计学 学 号 3112010138 学生姓名 何小青 指导教师 郭红彩 提交日期 年 月 日 诚　信　承 诺 书 本人郑重承诺和声明:我承诺在毕业论文撰写过程中遵守学校有关规定,恪守学术规范,此毕业论文(设计)中均系本人在指导教师指导下独立完成,没有剽窃、抄袭他人的学术观点、思想和成果,没有篡改研究数据,凡涉及其他作者的观点和材料,均作了注释,如有违规行为发生,我愿承担一切责任,接受学校的处理,并承担相应的法律责任。摘 要 当前随着国际现代化进程的加快以及 本文通过企业合并两种会计处理方法，借以回顾企业合并会计处理方法的发展历史，在此基础之上，我国现实的企业合并会计处理现状合并会计处理方法中存在的问题建议。试图企业合并会计处理的发展关键词：ABSTRACT At present, with the rapid development of international modernization and the rapid development of Chinas national economy, the necessity and importance of enterprise merger are constantly emerging. Due to the continuous development of the method of business combination and form, cross-border, cross industry enterprise merger has gradually replaced the single regional merger and single industry consolidation, merger is also gradually toward the direction of diversification. The research on the accounting treatment of enterprise merger is an urgent duty of our country and the whole world, and it has great practical significance to the development of enterprise and national economy. Between enterprises through mergers, not only can quickly enter the market, in line with international standards, Qiangqiang joint purpose, but also can optimize the allocation of resources, to realize the enterprises sustainable development and affect the sustainable development of national economy. In this paper, through detailed analysis of enterprise merger of two kinds of accounting treatment method, purchase method and equity method and our country s enterprise merger accounting treatment status, in order to review our business combination accounting treatment method in the history of the development, on this basis, combined with the reality of our countrys accounting for business combination treatment status, referring to the experiences of foreign countries and seek common ground wh