美国企业合并会计处理方法的演进及对我们的启示

The Evolution of American Enterprise Merger Accounting Methods and Its Enlightenment to China

本文首先回顾了美国企业合并的会计处理方法经历的两次重大变化:从权益结合法到购买法,从购买法到购并法。然后通过一个企业合并案例分析我国目前的企业合并会计处理方法现状,最后提出我们一方面要严格限制权益结合法的使用范围,另一方面要完善会计准则,从目前的"二元模式"向购并法过渡,进一步实现会计准则的国际趋同。

The paper firstly reviews two major changes of American enterprise merger accounting methods, one is from the rights combination to the purchase method, and the other is from the purchase method to the merger and acquisition method. Then through an enterprise merger case, the paper analyzes the present status of the enterprise merger accounting methods in China. Finally, the paper puts forward that on the one hand, the use of the rights combination should be strictly limited, and on the other hand, the accounting standards should be improved and be transferred from the current ＂dual model＂ to the merger and acquisition law, and further be compatible to the international accounting standards.