从TCL并购案看购买法与权益结正当的异同及取舍
2016-02-02 01:19
导读：法学论文毕业论文，从TCL并购案看购买法与权益结正当的异同及取舍论文样本，在线游览或下载，科教论文网海量论文供你参考：【摘要】随着市场竞争的激烈程度日益加剧，很多企业都在不断谋求做大做强，
【摘要】随着市场竞争的激烈程度日益加剧，很多企业都在不断谋求做大做强，从而，一时间合并热兴起，随之而来的合并会计处理方法的争议也成为当今会计界的热门题目。本文首先通过参考国外会计准则及我国07年颁布的新会计准则，从理论层面比较了购买法与权益结正当的异同，并分别运用这两种会计方法处理TCL团体并购TCL通讯的案例，更加直观地比较购买法与权益结正当在适用条件、处理方法、产生影响等方面的不同，且在分析中运用了财务指标使比较更加直观化，然后结合我国现阶段国情浅谈合并会计处理方法的往向及取舍题目，以为现阶段我国不应该取消权益结正当，其存在对于我国这样一个经济正在发展中的国家来说是有益的。本文的研究结论对于我国在市场经济加速发展的时期，能结合我国国情更好地处理企业合并业务，推动我国企业发展有一定的价值。关键字：企业合并 购买法 权益结正当Abstracts As the competitions among companies become more and more intense, many of them seek for development by company mergence. At the same time this brings new problem to us, which is about the accounting methods in dealing with the mergence. In this *** I will compare the purchase method with the pooling of interests, by analyzing the merging of TCL Corporation and TCL Communication Company. And we should also take into account that in what condition the two methods will be suitable to use, their differences in dealing with the case and how they will influence the company. Specially, some financial indexes will be applied to the analysis. And this should be of great help in the face of China’s accelerating economic transition.Key words: mergence, purchase method, pooling of interests目录
