毕业论文-- 非同一控制下企业合并会计核算问题探析.docVIP

PAGE 毕 业 论 文 题 目 非同一控制下企业合并会计核算 问题探析 英文题目 Not Under The Same Control Enterprise Merger Accounting Problems Analysis 院 系 专 业 姓 名 班级学号 指导老师 二零一五年五月 摘 要 全球企业在合并的趋势下，我国的很多企业也在合并。但与西方国家企业合并不同的是，我国的企业合并与国有企业改革密切相关。宏观上企业合并己经成为我国搞活国有企业、调整资源配置的重要手段，在微观的角度上来讲，这些成了企业合并和发展的重要的规划。 本文将根据新颁布的会计准则，对非同一控制下的企业重组会计核算存在的问题进行了详细分析，所以，本文的分析研究主要分为四个方面：首先，对非同一控制下的企业重组做了简单点的阐述，主要阐述了定义和特点。其次，本文的第二部分将以新洲集团与白猫公司为例，主要分析非同一控制下企业合并会计核算过程。再次，在本文的第三部分将针对核算中，新洲集团合并白猫股份后会计核算存在的问题。最后，在第四部分针对非同一控制下新洲集团合并白猫股份后出现的会计问题并结合有关的会计知识提出建议和对策。学生希望通过本文的研究分析，为我国非同一控制下的企业合并会计准则的完善和发展提供有益的帮助。 关键词：非同一控制；会计核算；企业合并；公允价值；合并成本。  ABSTRACT Under the background of global merger wave blustery, our country enterprise merger is a fashion. But unlike western countries enterprise merger, our country enterprise merger is closely related to the reform of state-owned enterprises. On macro enterprise merger has become our country makes the state-owned enterprises, an important means of adjusting the allocation of resources, on microscopic has already become enterprise important strategic reorganization and expansion. In this paper, according to the new accounting standards, not under the same control enterprise merger accounting analysis of existing problems in the process, so this article will mainly divided into four parts: first, the first part of not under the same control enterprise merger as a simple overview, mainly introduces the definition and features of business combination not under the same control. Second, the second part of this article will take the new group and the white company as an example, the main analysis of the business combination not under the same control accounting process. Again, in the third part of this paper will focus on accounting, new group after the white stake accounting problems. Finally, in the fourth pa