会计稳健性对企业并购行为的影响研究

Research on the Impact of Accounting Conservatism on Corporate M&A Behavior

随着市场经济的不断发展,企业并购正在成为当前经济发展中的常态现象。同时,会计稳健性是一项会计确认的重要原则,会对企业的经营效率产生影响。因此,论文阐述了会计稳健性、企业并购的概念,探究了我国企业并购现状及问题,分析了会计稳健性对并购行为的影响,最后提出提高会计稳健性水平等政策,以期对企业并购决策有参考价值。

With the continuous development of the market economy, mergers and acquisitions are becoming the normal phenomenon in the current economic development. At the same time, accounting conservatism is an important principle of accounting confirmation, which will have an impact on the operating efficiency of enterprises. Therefore, this paper expounds the concepts of accounting conservatism and mergers & acquisitions, explores the status quo and problems of M&A in China, analyzes the impact of accounting conservatism on M&A behavior, and finally proposes policies to improve the level of accounting conservatism, with a view to making reference value to M&A decisions.