企业合并时会计方法的比较研究

企业合并时会计方法的比较研究
 
摘要：企业合并，是指将两个或者两个以上单独的企业合并形成1个报告主体的交易或事项。企业合并分为同1控制下的企业合并和非同1控制。有关合并会计报表理论与实务方法的探讨，历来是中外会计界瞩目的1个焦点问题。随着我国市场经济的不断深入下的企业合并发展，企业合并浪潮不断高涨，合并业务的会计处理更成为会计界的热点。目前，国际上企业合并业务主要有购买法和权益结合法两种方法。下面就这两种方法作1些简单探讨，并就企业合并过程中所衍生出来的购买法和权益结合法进行详细的分类阐述；介绍了两者之间的历史由来和会计分别，并相对于本国国情进行了可行性分析。其中着重介绍了购买法和权益法的概念，更是对两者的优势与不足进行了1定意义上的对比，结合本国出现的企业合并问题联系实际进行了分析，并略为介绍了初始法的1般运用。

关键词：企业合并；购买法；权益结合法；初始法

The Comparison Research of  the Business Combination Accounting Method

Abstract::The business combination , is refers to the transaction or theitem that two or several independent corporation combine into a report main body. It divides into two combination form:under the indentical control and the non-identical control . Related to the theory of consolidatedaccounting statements and the practice method discussion, it is always a focal point question which Chinese and foreign accountant focuses attention on . Along with our country’s more and more mature market-economy , The business combination tide unceasingly surges upward . Subsequently, mergers’accounting processes becomes accountants’hot spot. At present,there are two main methods on the international business combination service, the purchasing method and right combining method. Followed are some simple discussions on these two methods, and the detailed classified elaboration about  purchasing method and right combining method  which grows on the business combination process; also,there are the historical origin of the two , the  accountant distinguishes trying theory . The passage emphatically  introduced the purchasing method and right combining method concept, made  an contrast to two superiority in certain significance, carried  on the analysis unifies the business combination question which our country actually has. Meanwhile, it introduced the initial method general utilization slightly.

Key words : purchasing method ;right combining method ; initial method （转载自中国科教评价网www.nseac.com ）