企业合并会计方法的利润操纵问题及对策研究  

On Problem and Strategy of Profit Manipulation of Accounting Method for Business Combinations

作　　者：张晗[1] 

机构地区：[1]东北财经大学,辽宁大连116023

出　　处：《商业经济》2009年第6期33-34,106,共3页Business & Economy

基　　金：辽宁省教育厅创新团队课题"新企业会计准则体系实施的经济后果及监管研究"(2006T049)的阶段性研究成果

摘　　要：在企业合并过程中进行会计处理时,企业可以根据自己的需要,或采用购买法,或采用权益结合法。无论哪一种方法都会发生利润操纵问题。在购买法下利润操纵的手段主要有:随意决定合并成本;任意改变被合并企业净资产的公允价值;利用商誉来调整利润;大量计提重组准备等。在权益结合法下利润操纵手段主要有:通过合并来虚增利润;通过出售增值资产来操纵利润。企业合并所采用的会计方法不同,必然会对资产负债表和利润表以及相关财务指标产生不同的影响。为保证企业合并后财务状况的真实性,必须有针对性地提出防范对策。The enterprise can take purchase method or pooling of interest method accordingly when handling accounting in the process of business combination. The means of profit manipulation in purchase method consist of randomly determining combined cost and changing fair value of net assets of combined enterprise, using business reputation to adjust profits, summing and drawing recombined preparation largely, and so forth. The means of pooling of interests method are composed of inflating profits by combination and manipu- lating profit by selling value-added assets. In brief, the different accounting method taken by enterprises will play different role in bal- ance sheet, profit statement, and relevant financial index. To maintain authenticity of financial situation, the enterprise should have relevant precaution strategies.

关 键 词：购买法 权益结合法 利润操纵 

分 类 号：F270[经济管理—企业管理]