摘要
本文在回顾相关文献的基础上，考察了中国已有的11例企业合并中权益结合法的使用，指出合并会计方法的选择在中国特定的股权速效和监管环境下具有经济后果。最后对中国上市公司企业合并的会计方法的选择提出建议。
Based on reviewing relative literature, this paper studies eleven cases of the application of the pooling of interests method in business combinations and puts forth the idea that the choice of the accounting methods for business combinations has economic consequences under circumstances of China＇s unique financial and regulatory environment. This paper concludes by putting forward suggestions about the choice of the accounting methods dealing with business combinations.
关键词
企业合并
权益结合法
购买法
经济后果
business combination
the pooling of interests method
the purchase method
economic consequences
