我国企业合并会计方法选择问题的探讨

A Discussion on the Choice of Accounting Method of Chinese Enterprises' Consolidation

本文从准则制定的角度,对我国企业合并准则制定中会计方法选择问题进行了探讨。在分析企业合并方式的基础上,介绍了与之相适应的合并会计方法,并进一步对合并会计方法的选择及其经济后果进行阐述。本文重点研究了我国企业合并会计方法的现状以及如何根据我国的现实会计环境选择企业合并会计方法,进而提出制定企业合并准则应选择的合并方法。

From the viewpoint of framing accounting principle, we have made some discussion about accounting method selection during the establishment of enterprise consolidation principle in China. On the basis of analyzing enterprise consolidation mode, we introduce the matched consolidation accounting method while further explain the selection of consolidation accounting method and the related economic consequences. The article focuses on the research of the present status of enterprise consolidation accounting method in China and how to select enterprise consolidation accounting method according to the actual accounting condition while puts forward the suitable consolidation method to setting down the enterprise consolidation principle.