关于企业合并会计处理方法的探讨

A Discussion about Accounting Handling Method for Merger of Enterprises

企业合并是现代经济发展中的一个突出现象。近年来,随着我国经济体制改革的不断深入和证券市场的发展,也掀起了企业并购的热潮,中国会计界也开始面对多年来国际上合并会计理论和实务中最重要且最为有趣的争论主题:是使用“购买法”还是使用“权益结合法”,它们各有其特点,也各有其利弊和适用条件,其选择是由特定的经济环境所决定的。我们应该从现实出发,选择更为适合我国国情的企业合并会计处理方法,允许企业合并采用购买法或权益结合法。

Merger of enterprises is a prominent phenomenon in our modern economic development. In recent years, with the development of the reform of economic structure and stock market, Merger of enterprises is prevalent China. Chinese accounting circles are beginning combinational accounting, There are two methods to face the most important and interesting topic of international for adopting, that is ＂ purchase method＂ and： combination of rights and interests＂ , both of which have their own advantages, disadvantages and suitable conditions. Which method to adopt depends on specific economic environment So we should consider it from reality and choose an accounting handling method for merger of enterprises that is more fit for the situation of our country. Meanwhile, we should allow enterprises to choose one of the two methods