中国汽车海外并购原因和策略分析.docxVIP

中国汽车海外并购原因及策略分析摘要： 进入21世纪以来，随着经济全球化步伐的加快，全球企业并购浪潮兴起，中国也到处弥漫着企业并购的气息。随着新企业会计准则的实施，由此带来的企业并购的会计处方法问题却一直处于争议之中。基于此，本文就企业并购在新会计准则下企业并购会计处理问题——以吉利收购沃尔沃为例进行了探讨，并提出了对策建议。关键词:会计准则；企业并购；购买法；权益结合法Abstract: since twenty-first Century, with the accelerated pace of economic globalization, the global wave of mergers and acquisitions.Since China, also everywhere filled with M a breath. With the implementation of new accounting standards, the band.The problem of accounting methods to the enterprise merger and acquisition has been in dispute. Based on this, this enterprise andShare in the enterprise under