企业合并会计处理方法之选择

The Choice of the Accounting Methods in Enterprises Merging

购买法和权益集合法是企业合并的两种最主要的会计处理方法。购买法和权益集合法各有利弊，从理论上讲，购买法更为合理，更能反映合并活动及其后果，但净资产公允价值的确定有一定的困难。权益集合法比较简便，但会产生较高的合并收益且容易被用来进行财务操纵，从而对资本市场资源配置的效率有负面影响。目前美国财务会计准则委员会已提出废除权益集合法。但在中国，换股合并正逐渐增多，且考虑到权益集合法操作简单，在明确规定限制条件的前提下，应当允许企业采用权益集合法。

The purchase method and the pooling method are two basic methods of accounting for combinations.The purchase method regards mergers as transactions,it uses fair value to record purchased net asset,and recognizes goodwill if it exists.The pooling method regards mergers as pooling of interests,it records net assets with book value.Both of the methods have benefits and shortcomings,the purchase method is more reasonable,but the determination of fair value may be not easy.The pooling method is more practical,but it has a flawed concept basis and can be used to manipulate financial statements.FASB has released an ED to eliminate the pooling method.But in China,the pooling method should be retained to accounting for pooling mergers if there are definite and rigour criteria.