案例-中国中车合并的会计方法与财务影响分析.docxVIP

PAGE \* MERGEFORMAT4中国中车合并案例会计方法和财务影响分析彭卉广东工业大学管理学院2015年12月23日[专业学位类别] 会计[专业领域/方向] 财务会计[关 键 词]企业合并；同一控制；权益结合法；财务状况[适用课程] 财务会计理论与实务[中文摘要] 中国中车股份有限公司（A股601766；H股1766）是由中国南车吸收合并中国北车方式组建的国有企业,是国内最大的综合轨道交通装备制造企业，代表着我国轨道交通装备业在国际市场的竞争力。本次合并有利于未来的中国中车完善产品组合、发挥规模效应和协同效应、增强技术实力、优化全球业布局和资源配置，增强核心竞争力，建设世界一流企业。该案例主要分析吸收合并实务及其会计处理方法的选择，进一步思考同一控制下企业合并与非同一控制下企业合并的区别，新设合并与吸收合并、控股合并的区别的基础上，关 注我国企业合并实务中吸收合并的具体问题；在权益结合法、购买法及其在企业合并中的选择应用等内容的基础上，分析企业吸收合并的财务影响，拓宽对企业合并会计的研究思路。[英文摘要] CRRC Corporation LTD. [A shares(601766) and H shares (1766)] is absorbed by the CSR CNR way of state-owned enterprise, is the nations largest integrated rail transportation equipment manufacturing enterprises, represents the rail transportation equipment industry in our country in the international market competitiveness. This merger is conducive to the future of Chinas car improve product mix, play to the economies of scale and synergy effect, strengthen technology, optimization of the global industry layout and the allocation of resources, enhance core competitiveness, to build a world-class enterprise. The case analysis the main absorption merger practice and the choice of accounting methods, and further thinking under the same control enterprise merger and the difference between a business combination not under the same control, a consolidation and the absorption merger, holding, on the basis of the difference between a pass on our country enterprise merger practice absorbed specific problems; On the other hand, students can master the combination with rights in key, the purchase method and its application in enterprise merger of choice, on the basis of the content such as absorption merger analysis enterprise financial impact, broaden the research idea of the business combination accounting.目录TOC \o 1-3 \h \u HYPERLINK \l _Toc7183 一、 背景简介 …………………………………………………………………….. PAGEREF _Toc7183 3 HYPERLINK \l _Toc5441 （一）行业背景 PAGEREF _Toc5441 3 HYPERLINK \l _Toc24537 （二）制度背景 PAGEREF _Toc24537 3 HYPER