基于《企业会计准则第20号——企业合并》的思考

The Thinking Based on "Enterprise Accounting Standards No.20—Business Combinations"

会计准则是指导会计实践的理论依据,同时会计准则又是会计理论与会计实践相结合的产物。会计准则具有相对稳定性,但随着社会经济环境的发展变化,会计准则也要随之变化,进行相应的修改、充实和淘汰。文章对《企业会计准则第20号——企业合并》的特点进行了系统归纳,以国际会计准则和美国会计准则为比较依据,指出了《企业会计准则第20号——企业合并》在实际应用中所存在的问题,明确提出了解决所存问题的基本思路,对完善《企业会计准则第20号——企业合并》具有一定的参考作用。

Accounting norm is the theoretieal basis of accounting practice, at the same time, it is also the outcome of the combination of accounting theory and accounting practiee. Accounting norm has relative stability, but with the development and ehange of social economy environment, it will also ehange hence, and it must have eorresponding modifieation, substantiation and elimination. This article sums up systematieally the eharaetefisfies of the ＂enterprise aeeounting norm No.20 enterprise merger＂ according to the international accounting norm and Ameriean accounting norm, points out problems of it in aetual applieation, and puts forward dearly the basle ways of thinking about solution to the exiting problems, whieh has certain referenee role for perfecting ＂enterprise accounting norm No.20 enterprise merger＂.