企业合并中会计处理基本方法的选择  

Approaches to Accounting in Merging Enterprises

作　　者：李宇飞[1] 

机构地区：[1]株洲工学院,湖南株洲412008

出　　处：《株洲工学院学报》2003年第6期87-89,共3页Journal of Zhuzhou Institute of Technology

摘　　要：企业合并的会计处理方法在我国仍然是一个新事物。企业合并中,不同的会计处理方法将时合并各方的财务利益产生影响,并影响到合并的最终结果。结合我国企业合并的特点和会计国际化发展趋势,正确选择合并中会计处理方法,对完善我国会计制度,规范我国会计工作,确保企业合并成功具有极重要的意义。Much remains to be known in dealing with accounting when enterprises merge into one another,for the accounting system of one enterprise will usually play down the benefits of another with a different system,and ultimately affect the merging. Based on the features of china's enterprises and the present international accounting practice,some approaches are formulated and investigated,which are expected to contribute to the improvement and normalization of china's accounting system.

关 键 词：企业合并 中国 会计制度 购买法 权益结合法 

分 类 号：F271[经济管理—企业管理] F275.2[经济管理—国民经济]