同一控制下企业合并会计处理方式演变过程及辨析  

The Evolution Process and Identification of the Accounting Treatment of Business Combinations under the Same Control

作　　者：张朝飞 Chaofei Zhang(East China Jiaotong University,Nanchang,Jiangxi,330013,China)

机构地区：[1]华东交通大学,江西南昌330013

出　　处：《经济管理学刊（中英文版）》2022年第2期42-47,共6页Economic Management Journal

摘　　要：美国和国际会计准则中已经禁止使用权益结合法,且并未规定同一控制下企业合并会计处理方式,对比我国在划分为同一控制下企业合并时可以使用权益结合法,不同的会计准则规定降低了会计信息之间的可比性。在国际会计准则启动讨论同一控制下企业合并会计处理方式选择的今天,我国也应该参与其中。本文梳理权益结合法在美国、国际和我国的变化历程,分析出权益结合法的不能反应交易的经济实质和提供有效会计信息,提出在权益结合法出现滥用之前,我国应主动参与国际会计准则的制定;出台措施预防权益结合法滥用;完善购买法公允价值评估体系等建议。The United States and international accounting standards have prohibited the use of the equity combination method,and do not stipulate the accounting treatment of business combinations under the same control,compared with China's use of the equity combination method when classifying business combinations under the same control,different accounting standards reduce the comparability of accounting information.Today,when the International Accounting Standards have initiated discussions on the choice of accounting treatment for business combinations under the same control,China should also participate in them.This paper summarizes the change process of the equity combination method in the United States,the world and China,analyzes the legal equity settlement and cannot reflect the economic substance of the transaction and provides effective accounting information,and proposes that China should actively participate in the formulation of international accounting standards before the abuse of the equity combination method,introduce measures to prevent abuse of the law on the combination of rights and interests,and improve the fair value assessment system of the purchase law.

关 键 词：企业合并 权益结合法 经济实质 盈余管理 

分 类 号：F23[经济管理—会计学]