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在商业竞争当中,企业合并也不断被应用。最近几年中,企业合并会计处理也已经成为了理论界和实务界中的一个重要课题。从国际形势来看,企业合并会计应当同我国实际经济环境相适应。在我国会计准则中对于企业合并的处理方法主要有2个。实际上,在会计实务当中,因为对企业合并主体以及经济业务的理解不同,实际上采用的处理方法也会有不同,因而对合并后企业所造成写的影响也会存在不同,而且也会出现方法使用致使理论操纵问题的出现。所以,如何选择和改进企业合并处理方法值得研究和探讨,是现今会计理论界中亟待解决的现实问题。
In business competition, business mergers are also constantly being applied. In recent years, the accounting treatment of corporate mergers has also become an important issue in both theorists and practitioners. Judging from the international situation, the enterprise merger accounting should be compatible with the actual economic environment in our country. There are mainly two ways to deal with the business combination in our country’s accounting standards. In fact, in accounting practice, because of the different understanding of the main business of the merger and economic business, the actual approach to be adopted will be different, and the impact on the writers after the merger will be different, but also appear The use of methods led to the emergence of theoretical manipulations. Therefore, how to choose and improve the method of corporate merger is worth studying and discussing, which is a realistic problem to be solved urgently in the field of accounting theory.