我国企业并购中继续使用权益结合法的理由分析  

Analysis on Hanging on to Pooling of Interest Method

作　　者：曾群星[1] 

机构地区：[1]中国建设银行梅州分行,广东梅州514021

出　　处：《惠州学院学报》2009年第1期65-67,110,共4页Journal of Huizhou University

摘　　要：同一项企业并购,采用购买法还是权益结合法,将导致对外报告的财务报表和经营业绩产生差异,两种方法在使用过程中均有优劣性,购买法是被国际广泛接受的方法,但我国目前的实际环境决定了权益结合法存在的必然性,并将同一控制下的企业并购作为权益结合法的限制条件。Purchase method or pooling of interest method will lead to difference in financial statement and operating performance in the same one enterprise merging. These two methods have their own advantages and disadvantages, and purchase method has been widely adopted in the world, and pooling of interest method by practical environment in our country is of certainty and enterprise merging con- trolled by the same one will be regarded as the limitations of pooling of interest method.

关 键 词：购买法 权益结合法 继续使用 理由 

分 类 号：F275.2[经济管理—企业管理]