企业合并“回整上市”模式下权益结合法的研究  

Study on Pooling Method for “Repurchase & Recombination IPO”

作　　者：李若山[1] 蒋卫平[1] 陆颖丰[1] 

机构地区：[1]复旦大学管理学院会计系,上海200433

出　　处：《研究与发展管理》2005年第2期105-112,共8页R&D Management

摘　　要：通过追溯美国权益结合法会计概念、会计准则的历史演进过程,为我国企业合并“回整上市”模式采用权益结合法进行会计处理提供理论依据。针对美国财务会计准则委员会取消权益结合法的理由,在分析中国上市公司与美国上市公司换股合并业务中重大判别的基础上,指出中国目前换股合并会计政策尚未涉及“权益结合法与购买法中,何种方法更能提高财务报告质量”这一层面的问题。It traces back to the original concept of pooling method,examines the evolution of relevant FASB standards,and then provides the theoretical base for supporting the use of pooling method in “Repurchase & Recombination IPO” in China. Besides that,according to the reasons why FASB prohibits the use of pooling method,it also compares the substantial differences of business combinations by stock exchange between American listed company and Chinese listed company,and concludes that “purchase method or pooling method,which can better improve the quality of financial report” isn’t a problem in China as far as it goes.

关 键 词：回整上市 权益结合法 企业合并 

分 类 号：F275.2[经济管理—企业管理]