关于购买法和权益结合法的比较分析

A Comparative Analysis of the Purchasing Method and the Pooling Method

随着我国市场经济的快速发展和竞争的加剧,企业合并现象越来越广泛。通过合并方式企业可以迅速扩张和壮大,实现规模经济或者达到分散风险的目的。同时企业合并的会计处理方法也是争论的焦点,本文主要对权益结合法和购买法进行比较和探讨。

With the rapid development of our economic markets and the intensified competition,the phenomenon of business combination is becoming widespread.Combination enables those enterprises to expand,thus,realizing the purpose of achieving scale economy and reducing risks.During this process,the accounting treatment of combination turns to be a focus of debate,this paper makes a comparative analysis of the purchasing method and pooling method.