摘要
企业合并的会计处理有购买和权益结合两种方法 ,文章系统地回顾了理论界对两种方法选择的理论争论 ,分析了国外学者进行的不同会计处理方法效应的实证研究 ,介绍了合并会计处理方法选择在美国的沿革 ,在上述基础上结合中国企业合并的会计处理方法的实际 ,对 1 999- 2 0 0 1年间中国市场中的 1 0合并案进行了统计分析 ,确认权益结合方法可以改变公司的业绩 ,有关部门应对合并会计方法的选择作出更具体的规定。
Purchase and Pooling are tw o methods of A&M account.This paper sy stematically reviewed the disputes among economists for choosing the two analyzed foreign scholars' research on different accounting method effect,and introduced the evoluti on of A&M accounting method in U . S . A . On the base of the above,the article dealt w ith the practice of A&M accounting metho d in China,made statistical analysis on 10 A&M cases in our market between 1 999-2001,and proved that pooling method c an change companies' performance.So th e administration should choose more concre te regulations on A&M accounting method.
关键词
购买法
权益结合法
企业并购
会计处理
acquisitions & mergers
purch ase method
pooling method
statistical an alysis
