基于我国新会计准则企业并购会计处理方法的探讨

Discussion on Accounting Treatment Methods of Enterprise Merger and Acquisition Based on China's New Accounting Standards

改革开放之后,我国的经济快速发展,经济模式在不断改革,企业之间的并购行为也在不断标准化。论文针对我国新会计准则企业并购会计处理方法进行了研究,论述了企业并购的两种主要会计处理方法,并探讨了完善企业并购相关会计处理方法的策略。企业并购有利于企业间资源的整合,改善企业经营结构,促进并购企业的发展。

After the reform and opening up, China＇s rapid economic development, economic model in the continuous reform, mergers and acquisitions between enterprises is also constantly standardized. This paper discusses the accounting treatment methods of M ＆ A of China＇s new accounting standards, discusses the two major accounting treatment methods, and improves the relevant accounting treatment methods and strategies. Mergers and acquisitions are conducive to the integration of resources between enterprises to improve the business structure, so as to promote the development of mergers and acquisitions.