企业合并会计处理方法的选择

Alternatives of Accounting Handling in Merged Enterprises

随着我国证券市场的快速发展,上市公司合并现象的增多,我国原有的一些会计规定,已经逐渐不能适应经济发展的要求,缺乏相应的规范,将使合并信息缺乏可比性,也不利于投资者和债权人做出理性的判断,从而导致证券市场企业行为的混乱,因此,制定企业合并会计准则已刻不容缓。

With the rapid development of the securities market of our country, many more companies are involving mergers. The existing accounting regulations do not suit to the requirement of economic development with the absence of corresponding regularities and the incomparability of information. This situation helps little investors and creditors make reasonable decision and hence cause confusion in securities market. It is thus very necessary to make accounting protocol in business combinations.