合并会计方法的比较研究

The research on comparision for consolidated financial statement

购买法和权益集合法对企业合并的财务状况和损益有着不同的影响。通过对二者的比较分析,进一步揭示权益集合法有虚增利润、夸大资产等弊病,不符合会计真实性、公允性原则。而购买法不但符合国际惯例,而且通过以协商价来进行资产合并的方式确认商誉,可以避免企业集团粉饰企业利润,更加客观反映合并企业的财务状况。

Consolidated financial statement is influenced by the choice between the purchase method and the pooling of interest method.After the comparision between the two methods,the weakness about the latter shows the empty profit and exaggerated assets,which is not consistant with the reliable and truly accounting standards.The purchase method is not only in accordance with the international accounting standard,but also can identify the existence of the commercial treaty through negotiating the price,which could avoid the enterprise group embroide benefit and objectively reflect the enterprise's financial statement.