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随着近些年来我国经济的快速发展,会计行业始终处于我国的发展领先行业。会计行业的本质是一个单独的会计信息系统。而会计准则则是对该系统进行约束的规范准则。会计系统在会计准则的规范下,对企业进行合理的高质量的规划。随着我国新会计准则的出现,近些年来,对企业合并问题并没有一个规范性的会计准则。我国企业合并问题的处理方法也不同于其他国家,企业合并往往存在着兼并,并购,收购等多种形式。因此其在合并过程中所接触到的经济问题也十分复杂。因此在企业合并中合理规范的会计准则十分重要。本文针对企业合并中的会计准则进行了研究,并分析了其对会计信息质量的影响。
With the rapid economic development of our country in recent years, the accounting profession has always been in the leading industry of our country. The nature of the accounting profession is a separate accounting information system. Accounting standards are norms that govern the system. Accounting system under the norms of accounting standards, the business of reasonable high-quality planning. With the advent of new accounting standards in our country, in recent years, there is no normative accounting standard for the business merger problem. The handling of the business merger problem in our country is also different from other countries. Mergers and acquisitions, mergers and acquisitions and other forms of merger often exist in enterprises. Therefore, its economic problems exposed during the merger process are also very complicated. Therefore, it is very important to properly regulate the accounting standards in business combination. This paper studies the accounting standards in the business combination and analyzes its impact on the quality of accounting information.