企业购买日的会计处理方法研究.docxVIP

企业购买日合并的会计处理方法研究 摘 要 企业合并会计问题一直以来都是会计理论界和实务界所共同关注的问题，同时也 是争议不断的会计领域。选择不同的合并会计处理方法会导致不同的会计结果以致不 同的经济结果，甚至会影响到企业合并的顺利进行。美国?FASB?和?IASB?相继取消了权 益结合法，面对会计准则“国际趋同”的趋势，我国依据自己特有的经济环境，在与 国际趋同的同时也保留了自己的特色，最显著的特点就是保留权益结合法。因此，在 我国会计准则与国际会计准则趋同过程中，研究合并会计方法的选择问题具有重大的 理论意义和现实意义。 本文对我国合并会计方法的选择问题进行了探讨。文章首先对企业合并会计的相 关概念进行了叙述，为后面的研究做了理论铺垫；然后重点对我国关于企业合并会计 方法如何进行选择加以分析，该章节中先介绍了我国对合并会计方法的规范过程，随 后探讨了选择不同的合并会计方法会产生会计后果和经济后果，并通过案例加以证明， 文章最后阐述了权益结合法在我国运用的合理性，并提出权益结合法和购买法二元并 存的局面是我国的现实选择。 关键词：企业合并，购买法，权益结合法，方法选择 Company?Purchase?Method?of?Accounting?for?the?Merger Abstract Accounting?for?business?combination?has?been?an?issue?concerned?both?in?the?field?of accounting?theory?and?practice.?Using?different?approach?to?measure?business?combination will?lead?to?different?accounting?result?and?even?different?economic?result?and?may?also influence?the?combination?itself.?FASB?and?IASB?eliminated?the?pooling?of?interest?method one?after?another.?In?the?trend?of?international?accounting?standard?convergence,?China retained?the?pooling?of?interests?method?because?of?her?special?economic?environment. In?this?paper,?the?mergers?of?China’s?choice?of?accounting?methods?were?discussed.?The article?first?of?the?business?combination?accounting?concepts?were?described?for?the?theory behind?the?study?did?pave?the?way,?and?then?focuses?on?the?business?combination?in?China?to choose?the?accounting?method?of?analysis,?the?sections?first?introduce?our?method?of?merger accounting?standards?process,?following?the?merger?of?the?choice?of?different?accounting methods?will?have?the?accounting?consequences?and?economic?consequences,?and?it?proved?by an?case?in?the?end,?the?article?describes?the?use?of?pooling?of?interest?method?in?our?reasonable nature.?And?to?propose?pooling?of?interest?method?and?the?purchase?method?of?binary?co- existence?of?the?situation?is?a?realistic?choice?of?our?country. Keywords:?Combination?accounting,?Purchase?method,?Pooling?of?interest?method, choosing?methods 目 录 1 绪论.................