论换股合并与会计方法的选择

Discussion on the Choice of the Merge by Stocks Exchange and the Accounting Methods

通过对购买法与权益结合法的比较,说明了在中国目前的经济环境下,权益结合法在企业换股合并中还存在使用的空间,在企业合并中还是一种可选择的会计处理方法。

Through the comparison of the purchase method and the rights and interests combination method, this paper illustrates that under the current economic environment of China the rights and interests combination method, which still can be used in enterprise＇ s merger by stocks exchange, is a kind of selectable accounting treatment method in enterprises＇ merge.