企業(yè)合并時(shí)會(huì )計方法的比較研究

畢業(yè)論文

企業(yè)合并時(shí)會(huì )計方法的比較研究
 
摘要：企業(yè)合并，是指將兩個(gè)或者兩個(gè)以上單獨的企業(yè)合并形成1個(gè)報告主體的交易或事項。企業(yè)合并分為同1控制下的企業(yè)合并和非同1控制。有關(guān)合并會(huì )計報表理論與實(shí)務(wù)方法的探討，歷來(lái)是中外會(huì )計界矚目的1個(gè)焦點(diǎn)問(wèn)題。隨著(zhù)我國市場(chǎng)經(jīng)濟的不斷深入下的企業(yè)合并發(fā)展，企業(yè)合并浪潮不斷高漲，合并業(yè)務(wù)的會(huì )計處理更成為會(huì )計界的熱點(diǎn)。目前，國際上企業(yè)合并業(yè)務(wù)主要有購買(mǎi)法和權益結合法兩種方法。下面就這兩種方法作1些簡(jiǎn)單探討，并就企業(yè)合并過(guò)程中所衍生出來(lái)的購買(mǎi)法和權益結合法進(jìn)行詳細的分類(lèi)闡述；介紹了兩者之間的歷史由來(lái)和會(huì )計分別，并相對于本國國情進(jìn)行了可行性分析。其中著(zhù)重介紹了購買(mǎi)法和權益法的概念，更是對兩者的優(yōu)勢與不足進(jìn)行了1定意義上的對比，結合本國出現的企業(yè)合并問(wèn)題聯(lián)系實(shí)際進(jìn)行了分析，并略為介紹了初始法的1般運用。

關(guān)鍵詞：企業(yè)合并；購買(mǎi)法；權益結合法；初始法

The Comparison Research of  the Business Combination Accounting Method

Abstract::The business combination , is refers to the transaction or theitem that two or several independent corporation combine into a report main body. It divides into two combination form:under the indentical control and the non-identical control . Related to the theory of consolidatedaccounting statements and the practice method discussion, it is always a focal point question which Chinese and foreign accountant focuses attention on . Along with our country’s more and more mature market-economy , The business combination tide unceasingly surges upward . Subsequently, mergers’accounting processes becomes accountants’hot spot. At present,there are two main methods on the international business combination service, the purchasing method and right combining method. Followed are some simple discussions on these two methods, and the detailed classified elaboration about  purchasing method and right combining method  which grows on the business combination process; also,there are the historical origin of the two , the  accountant distinguishes trying theory . The passage emphatically  introduced the purchasing method and right combining method concept, made  an contrast to two superiority in certain significance, carried  on the analysis unifies the business combination question which our country actually has. Meanwhile, it introduced the initial method general utilization slightly.

Key words : purchasing method ;right combining method ; initial method

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