对权益结合法与购买法的关系疏理及其思考

Explanations and Reflections of the Relationship of Pooling of Interest Method and Purchasing Method

企业合并会计处理方法的规范与选择曾被认定为国际四大会计难题之一,在会计学术界引起了广泛的关注和讨论。研究成果主要集中在对购买法与权益结合法的经济后果的对比分析以及对权益结合法的存废之争上,而对二者相互关系的历史变迁的研究尚不多见。从美国企业合并会计准则的历史沿革来看,权益结合法与购买法之间的关系经历了从互补到交叉再到互斥最后到统一的变化历程。我国目前正处于购买法与权益结合法互斥共存的二元格局。从中国经济的发展趋势来看,预计我国最终也会取消权益结合法而统一使用购买法来处理企业并购实务。

The regulations and choices of accounting treatment method for the merger of companies was once regarded as one of the four difficult issues in international accounting field. It aroused the universal concern and called forth a heated discussion in the academic circle. And all the researches centered in the comparative analy- sis of economic consequences of purchasing method and pooling of interest method and the discussion that whether the pooling of interest method should be abandoned. But there were few researches which focused on the historical changes of their relationship. According to the historical evolution of the accounting standards of the merger of American companies, this relationship has gone through several stages such as mutual complementarities, intersections, mutual exclusion and unity. Now, in China, the purchasing method and pooling of interest method co-exist and are mutually exclusive. In terms of the trend of economic development, the pooling of interest method will be abandoned and the purchasing method will be used to deal with the merger of the companies in China.