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企业合并是当前世界经济最显著的特征之一,是无法阻挡和逆转的历史潮流。企业合并能够促使整个社会产业结构的调整,提高资源的宏观配置效率,推动全社会存量资产和闲置资产的有序合理流动,客观上促进了经济的全面发展和社会的整体进步。在企业合并过程中,合并会计方法的选择往往对合并企业产生直接的影响。本文主要通过对购买法以及权益结合法的介绍,阐述了两种不同的处理方法各自对企业并购的业绩和财务状况的影响,并通过对我国企业合并会计处理方法的选择的分析,提出企业合并会计处理时应该注意的两个问题。
Merger of enterprises is one of the most prominent features of the current world economy and an unavoidable and reversing historical trend. Merger of enterprises can promote the adjustment of the industrial structure of the entire society, improve the efficiency of the macro-allocation of resources, and promote the orderly and rational flow of the existing and idle assets of the whole society, objectively promoting the all-round economic development and overall social progress. In the course of business combination, the choice of the method of combining accounting often has a direct impact on the business combination. This article mainly expounds the impact of two different treatment methods on the performance and financial status of M & A through the introduction of the purchase method and the law of combination of rights and interests. Through the analysis of the selection of the methods of accounting treatment, Two problems that should be paid attention to in accounting treatment.