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近年来,企业合并的结合方式在我国会计学界一直是处于争议之中。许多学者、实务界人士认为,购买法在我国缺乏基本的实施条件,所以主张采用权益集合法。尽管许多国家都已逐步地取消了权益集合法,但从我国目前的合并会计实务看,上市公司在换股合并中却纷纷采用权益集合法,这究竟是出于何种考虑?我们认为,选择企业合并的方式应从会计信息质量的角度出发,没有会计信息的可靠性和相关性作为保障前提,任何经济资源都不能得到合理的配置。
In recent years, the combination of business mergers in China accounting profession has always been in dispute. Many scholars and practitioners believe that the purchasing law lacks basic conditions for implementation in China, and therefore advocates the use of the law of rights and interests. Although many countries have gradually canceled the right to collect law, but judging from China’s current practice of merger accounting, listed companies have adopted the right to aggregate law in the course of the merger of shares. What is the consideration? In our opinion, The way of business combination should be based on the quality of accounting information. Without the reliability and relevance of accounting information, as a safeguard premise, any economic resource can not be rationally allocated.