权益结合法在换股合并中的应用  

Utilization of Combining Rights with Benefits in Amalgamation of Changed Shares: Theory and Practical Case

作　　者：段颖立[1] 黄静如[2] 

机构地区：[1]中国青年政治学院教务处,北京100089 [2]厦门大学会计系,福建厦门361005

出　　处：《中国青年政治学院学报》2005年第6期80-83,共4页Journal of China Youth College for Political Sciences

摘　　要：购买法与权益结合法是企业合并会计处理的两种基本方法,也是会计学界的永恒话题。二者本具有不同的理论基础,适用不同的业务,但是随着经济业务的不断创新和实务界的曲解,二者的界限越来越难以把握。换股合并并不直接意味着权益结合,采用购买法或权益结合法进行会计处理,需视其合并的经济实质而定。Buying and selling and combining fights with benefits are two basic methods for conducting accounting clearance in company amalgamation. They are also an eternal topic for the accounting field. Although the two methods are of differently theoretical grounds and can be applied to different businesses, the distinction between them is becoming difficult to specify in view of the continuous innovation of business affairs and the misunderstanding reflected in the field of business implementation. Service integration does not directly mean combination of the interests and fights, and whether the method of buying and selling or that of combining fights with interest will thus be determined in accordance with the economic nature of such an amalgamation.

关 键 词：换股合并 权益结合 国际会计准则 

分 类 号：F275[经济管理—企业管理]