企业合并中的会计处理方法

The analysis of accounting methods in business combination

会计处理方法的选择和使用是企业合并过程中的首要工作,属性不同的企业在合并过程中所使用的会计处理方法不同,所产生的问题以及解决方式也不同。采用分类对比的方法,对非同一控制企业合并采取购买法和同一控制企业合并采取权益结合法中出现的一些问题诸如利润操纵问题、市场资源配置效率问题、公允价值的确定问题、购买对价的计量问题等进行深入的分析与研究,进而提出解决这些问题的方法以及途径。

Selection and use of accounting treatment are the foremost in a business combination. The different properties of the accounting busineses decide the different treatment in the combination process, as well as the different problems arising in different ways. Thus, a classification method of comparison is proposed to analyze the same control of the business combination by taking the purchase method and the same control by taking equity method in solving problems and ways to carry out in-depth analysis, to provide the reference for business managers and researchers with the methods consistent with the operation of accounting requirements.