合并会计方法选择的经济后果探讨

Economic Consequences of ApplyingCombination Accounting Methods

不同的会计方法选择产生不同的会计信息,导致信息使用者作出不同的决策,从而影响社会资源的配置。对合并会计方法作出更明确的规范非常迫切,可靠性和相关性是会计信息的根本质量特征。我们认为,从提高会计信息质量的角度出发,应鼓励企业采用购买法。

This paper discusses the economic consequences ofapplying combination accounting methods. It firstanalyzes the financial effect and stock price fluctuation,which result from the choice of accounting methods.Then it examines the economic consequences of thechoice of combination accounting method as in the caseof TCL Group. Based on the analysis, regularization ofcombination accounting is discussed.