我国关联方企业合并会计处理方法初探

The Preliminary Study about the Arrangement of Accountant in the Merging of our Affliated Enterprises

国际上公认的企业合并的会计处理方法有两种:购买法和权益集合法(权益联营法)。新会计准则规定我国的企业合并分为同一控制下的企业合并和非同一控制下的企业合并。本文通过分析,认为我国关联方之间的企业合并是同一控制下的企业合并,会计处理方法采用的是修订过的权益集合法。

There are two methods about the arrangement of accountant in the merging of enterprises accepted internationally： purchase and rights and interests gathering（ the rights and interests joint）. According to the new accountancy rule, the merging of enterprises in our country has two forms： the one under the control of the same enterprise and not under the control of the same enterprise. In this paper, the author thinks the merging of our affliated enterprises is the one under the control of the same enterprise, so the arrangement of accountant should adopt the revised rights and interests gathering.