两种合并会计方法之区别及我国企业的现实选择

The Difference between Two kinds of Consolidated Accounting Methods and the Realistic Alternative for Our Country's Enterprises

采用“购买法”还是“股权联营法” ,是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。本文就两种合并会计方法的区别、使用情况及在我国如何应用等问题进行了探讨 ,认为我国当前以使用“购买法”方法为宜。

The Purchase method”or“The pooling of interests method”?It is the most interesting and important issue all along in the international consolidation accounting theory and practice.The following questions will be discussed in this article.They are the distinction of two methords、the employed situation and how to apply them in our country and so on.Put forward:It is proper only to adopt the purchase method in our country at present.