合并会计准则对会计信息质量的影响分析  

The Influence and Analysis of Accounting Information Quality to Consolidated Financial Accounting Standards

作　　者：王秀丽[1] 张红艳[1] 

机构地区：[1]对外经济贸易大学国际商学院,北京100080

出　　处：《财会通讯（学术版）》2007年第12期40-42,共3页Communication of Finance and Accounting

摘　　要：在国际上对企业合并问题趋向于完全取消权益集合法时,我国新发布的《企业会计准则20号——企业合并》,却保留了购买法和权益集合法并存的格局。本文通过对购买法和权益集合法会计处理差异的比较,对新合并会计准则的影响进行分析与评价。While there is a tendency to the accounting method of corporation merge in international, which refers to elimination of 'Equity Method', Our Country maintain the two methods of 'Equity Method' and 'Buying Method'. This article tries to analyze and appraise the effect of the new incorporating accounting standards through comparing the two meth、ods in accounting process and retrospect of their evolution.

关 键 词：企业合并 购买法 权益集合法 会计操纵 

分 类 号：F233[经济管理—会计学]