我国企业合并中的利润操纵问题及对策研究  

Profit Manipulation in Chinese Company's Merger and Countermeasures

作　　者：赵燚[1] 

机构地区：[1]南京财经大学

出　　处：《中国注册会计师》2016年第8期108-111,共4页The Chinese Certified Public Accountant

摘　　要：随着世界经济的全球化,通过合并壮大自身的企业越来越多,企业合并的形式也日益多样化。无论是合并方还是被合并方,企业合并的优势都很明显,诸如资源配置的优化,企业文化的交流,管理模式的先进性改变。有时出于不同的考虑,针对同一个企业合并案例会采用不同的会计处理方法进行核算,采用不同方法合并的企业生成的财务数据也有所不同,这种不同给利润操纵行为留下了很大的空间。因此,会计法规的制定者必须从企业合并的本质上对如何选择正确的会计方法进行规范,并考虑此会计方法的选择可能会引发的后果。Along with the economic globalization, more and more companies expand through merger and adopt increasingly diverse merging methods. The advantages of merger are obvious for both the acquirer and the merged companies, such as optimization of resources allocation, the communications of corporate culture and progress of management modes. More and more businesses have embraced 'merging tide'. Sometimes for different reasons, different accounting methods are adopted in the same company merger case, so different financial data are also presented under different merger methods, which leaves a lot of leeway for profit manipulation. Therefore, the standard-setters of accounting rules must prescribe the right accounting methods on basis of natures of the merger, and consider the possible consequences resulting from such methods.

关 键 词：企业合并 利润操纵 权益结合法 会计方法 会计法规 购买法 虚增利润 购买日 被合并企业 非同一控制 

分 类 号：F275[经济管理—企业管理]