企业合并会计问题研究.doc

学士学位论文 PAGE PAGE III 企业合并会计问题研究 摘 要 企业合并是指两个或两个以上彼此独立的企业的联合,或者一个企业通过购买权益性证券、资产、签订协议，或者以其他方式取得另一个或几个企业控制权的行为。当前，我国企业集团化发展迅速，企业合并日益增加。尤其在金融危机席卷全球的今天，在今后相当长一段时间内企业合并必将成为我国经济的重要特征之一。但作为服务于企业合并的合并会计目前在我国发展滞后，理论和实务上还存在一些问题尚待解决。对企业合并会计处理方法的探讨不仅是我国与国际惯例接轨的重要内容，而且也具有重要的现实意义。 本文从企业合并基本理论出发，分析企业合并的两种主要处理方法购买法和权益结合法、我国合并的会计处理现状、新合并准则对我国上市公司财务报表的影响，理论联系实际，通过TCL集团换股合并案来论述权益结合法导致的企业价值低估问题，结合我国现实会计环境，与国外的合并准则比较、分析其不同和不足的地方，并借鉴国外经验，对企业合并准则提出了几点建议。本文在进行了相关资料收集、整理及研究的基础上，对我国的合并会计的制度变迁问题进行了研究，希望对完善我国合并会计理论有所裨益。 关键词：合并会计；新会计准则；购买法；权益结合法 The Research on the Problems within the Business Combination Accounting Abstract Business combination means the merger of two or more independent of enterprise or an enterprise acquires the control or ownership of other businesses through the purchase of equity securities, assets, entered into an agreement, etc. In todays environment that the merger wave is sweeping through the world and Chinas accession , the Business combination will become one of the important characteristics of Chinas economy in the future for a long period of time. At present, the development of consolidation accounting in China is still lagging behind, and there are still a considerable number of issues in theory and practice waiting to be resolved. At present, Chinas enterprise group has a rapid development, and the business combination is constantly increasing. Therefore, the discussion of accounting treatments of the business combination is not only an important aspect for Chinas international practice but also has important practical significance. This paper begins with the basic theory of business combination, analyzed the two main types of business combination approach the purchase method and pooling of interest method, introduced the Chinas status quo of business combination accounting treatment and the influence brought by the new merger standard to the financial statement of listed company, discussed the enterprise undervalue issues caused by the pooling of interest me