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在我国经济快速发展的进程中,企业合并这种在西方公司早已司空见惯的扩张行为,已经渗透到我国经济活动的每一个角落,这对我国经济体制的转轨、资源的优化配置以及现代企业制度的建立都会起到重要的促进作用。然而,由于我国的股份制发展起步较晚、市场体系尚不成熟,企业合并在实现的途径及其方式上还显得十分单调,对由此所引发的相关会计处理问题有必要作一剖析探讨,以促使企业合并健康顺利地发展。
In the process of rapid economic development in our country, the merger of enterprises, an expansion which has long been commonplace in Western companies, has infiltrated every corner of our country's economic activities. This has led to the economic restructuring of our country, the optimal allocation of resources and the modern enterprise system Establishment will play an important role in promoting. However, due to the late development of the shareholding system in our country and the immature market system, the merger of the enterprise mergers and acquisitions appears to be very monotonous in the ways and ways of realizing the merger. Therefore, it is necessary to analyze and analyze the related accounting treatment problems caused by this Promote the healthy and smooth development of business mergers.