摘要
以龙岩市国有企业合并为对象,分析国有企业合并中涉及的会计处理方法选择、合并支付方式、公允价值、财务风险。提出解决国有企业合并中财务会计问题应明晰产权关系,完善公允价值形成机制,发挥监督机制的作用,完善资本市场体系,建立科学有效的财务监控机制。
This paper tries to, doing a case study of the state-owned enterprises in Longyan, analyze the accounting method choice, modes of payment, fair value and financial risks in the combination of state-owned enterprises. In order to solve the existing problems of financial accounting in the combination of state-owned enterprises, the property rights should be made clear, the system of fair value should be improved, the supervision mechanism should be made full use of, the system of capital market should be perfected so as to form an efficient and scientific system of financial supervision.
出处
《龙岩学院学报》
2012年第6期113-117,共5页
Journal of Longyan University
关键词
国有企业
合并
财务会计
财务风险
state-owned enterprises
combination
financial accounting
financial risks