企业合并会计核算方法与资源配置效率——对美国企业合并会计中权益结合法被取消的解析

Approved accounting method of enterprise merger and resources allocation efficiency

对企业合并进行会计核算主要有购买法和权益结合法。权益结合法具有较高的交易成本,不能像购买法那样为股东带来价值增值,对合并后的会计利润、资产利润和权益利润都不产生影响,对管理当局未来的报酬影响也不大。权益结合法不利于市场资源配置效率的提高,导致其在美国最终被取消。

Approved accounting methods of enterprise merger include purchase method and equity method. The equity method results in higher transaction cost, can not bring added-value for shareholders like purchase method, has no effects on accounting profit, assets profit rate and equity profit rate after merger and has little effect on future reward of management board. Equity method is not favorable to increasing market resources allocation efficiency and is finally abolished in the United States.