国有企业合并中的财务会计问题探讨——以龙岩市为例

Financial Accounting in Combination of State-owned Enterprises

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.