企业并购会计问题探究

Research on Accounting Problems of Enterprise M&A

近年来,我国的市场经济在经济全球化的进程下蓬勃发展,而企业并购一直是备受争议的热点问题,不仅仅是国际并购案例增多,我国国内企业并购交易案例也日益增多。在竞争日益激烈的条件下,我国企业并购会计体系的完善和发展迫在眉睫,与国际企业并购会计体系相比,我国在此方面发展还需完善,我国必须结合自身实际情况,积极制定相关的会计准则,推动我国企业并购整体水平的进步,以求整体市场经济的健康发展。本文立足于现实情况,提出会计处理方法选择的依据和条件,同时对企业并购会计进行研究和探讨。

In recent years,China's market economy has flourished under the process of economic globalization,and corporate mergers and acquisitions has always been a hot topic of controversy.Not only has the number of international mergers and acquisitions increased,but also the number of domestic M&A transactions in China has increased.Under the increasingly fierce competition,the improvement and development of China's M&A accounting system is imminent.Compared with the international M&A accounting system,China needs to improve its development in this aspect.China must actively formulate relevant accounting according to its actual situation.The guidelines promote the overall progress of China's corporate mergers and acquisitions in order to achieve a healthy development of the overall market economy.Based on the reality,this paper puts forward the basis and conditions for the choice of accounting methods,and at the same time studies and discusses the accounting of enterprise mergers and acquisitions.