我国企业合并会计处理方法选择的现实思考

Accounting Treatment in Business A & M in China

由于选择不同的会计处理方法对企业的财务状况及经营成果影响很大,因此企业合并的会计处理方法选择一直是国内外会计界最有争议的问题之一。在权益结合法行将被美国乃至世界大多数国家淘汰之际,我国上市公司与非上市公司的换股合并无一例外地采用了权益结合法。为了保证会计信息的可靠性和相关性,应尽快制定适合我国国情的《企业合并准则》来规范企业合并的会计选择。

As the different accounting treatment will affect the financial situation and business outcome very much, the application of accounting treatment method in business A & M has aroused much debate both home and abroad. Pooling of interest method was inevitability adopted by China's business in share exchange, acquisition and merger, although it is to be abandoned by most other countries, including US. In order to secure the credibility and relevance of accounting information, the development of an accounting standard for enterprise merger is imperative.