我国企业并购中的会计问题研究  

Research on The Accounting Problems related to Chinese Enterprise's Mergers and Acquisitions

作　　者：黄乐乐 HUANG Le-le(Tianjin University,College of Management and Economics,Tianjin 300072,China)

机构地区：[1]天津大学管理与经济学部,天津300072

出　　处：《经济研究导刊》2018年第10期108-110,共3页Economic Research Guide

基　　金：国家自然科学基金"和谐理性的公共文化服务设施项目评价及补偿研究"(71272148)

摘　　要：随着日益开放化的市场经济和经济全球化的迅速发展,企业并购如潮水般开始席卷全球。同时,纷繁复杂的并购活动也引起了诸多的争议,传统的会计理论和实务在企业并购时面临着极大的挑战,企业并购会计方法的选取往往对并购活动能否顺利进行产生直接或间接的影响。因此,通过对购买法和权益结合法详细介绍,系统梳理我国企业在并购过程中面临的各种会计难题,然后对并购中如何降低财务风险提出针对性建议,力图使会计核算能更好、更准确地反映并购的经济实质,促使并购过程的健康、有序进行。With the rapid development of the open market economy and economic globalization,enterprise mergers and acquisitions are beginning to sweep across the globe.At the same time,the complexity of the enterprise merger and acquisition activity has caused a lot of controversy,the traditional accounting theory and practice is facing great challenges in mergers and acquisitions,mergers and acquisitions enterprises choose accounting methods tend to mergers and acquisitions can smoothly have direct or indirect influence.Therefore,by combining the method of details of the purchase method and rights,systematically analyzes the various accounting problems faced by China's enterprises in the process of mergers and acquisitions;then how to reduce financial risk and put forward some suggestions to make acquisitions,accounting can better and more accurately reflect the economic essence of mergers and acquisitions,mergers and acquisitions to promote the healthy and orderly process.

关 键 词：企业并购 购买法 权益结合法 

分 类 号：F234[经济管理—会计学]