企业并购会计研究

Corporate M&A Accounting Research

随着经济全球化进程的进一步加快,并购活动层出不穷,并购市场异常活跃。而我国企业的并购实践也在不断的发展与深入,并购种类与动因也更加多元化与复杂化,涉及大多数行业。而企业并购的实施是企业并购过程中的重要环节。相较于国际上企业并购,我国企业并购起步晚却发展迅速。通过分析我国企业并购会计存在的会计处理方式选择不当、公允价值无法准确估计与运用、会计信息披露不够真实公允等问题以及成因,提出相关的建议。

With the further acceleration of the economic globalization process, the M＆A activity has emerged in endlessly, and the M＆A market is very active. Moreover, the M＆A practice of Chinese enterprises is also developing and deepening, and the kind and causes are more diversified and complicated, involving most industries. The implementation is an important part of the M＆A process. Compared with the international M＆A, the beginning of M＆A in our country has been developing rapidly. Analyzing the problems in terms of improper accounting way choice, inestimable and unused fair value accurately, and untrue accounting information disclosure and the causes, the study puts forward related suggestions.