现阶段我国企业合并会计方法选择的探讨

The Alternative of the Accounting Methods in Business Combination in Our Nation

2004年将是全球经济一体化发展更为迅速的一年,国际间资本流动规模巨大、发生频繁,跨行业与跨国界的企业合并行为也将更为普遍,企业合并的会计方法选择问题就成了当前会计理论与实务界非常关注的热点问题。文章分析了购买法与股权联合法并存模式的现实难度,提出了采用改进的购买法,即直接以可辨认净资产的公允价值作为投资成本,不确认商誉,并期待随着国际化进程的加速及我国各项改革事业的深入,与国际接轨的完全意义上的购买法的实施。

The development of economic globalization will proceeding more dramatically in the year of 2004, international capital circulations will be huge and take place frequently, the amalgamation of enterprises in various industry and different nations will become popular. So the method used in amalgamation will surely be discussed intensely. The article analyses the difficulty of the combination of the two methods, and proposes a concept of an improving purchase method—regarding the fair value of the net assets as the cost of investment directly, and do not consider good will. With the development of the revolution, the implementation of the purchase method will be expected in the future.