我国企业合并会计处理方法的研究.doc

摘  要
　　企业合并会计问题一直以来都是会计理论界和实务界所共同关注的问题，同时也是争议不断的会计领域。其中，企业合并的会计政策选择一直是争议的焦点，选择不同的合并会计政策会导致不同的会计后果以致不同的经济后果，甚至会影响到企业并购的顺利进行。20年代90年代那场全球合并浪潮背景下，美国、英国等发达国家为了更好的反映经济行为的实质，为信息使用者提供高质量的会计信息，进而促进证券市场上资源的有效配置，取消了权益结合法。与我国颁布的企业合并准则允许权益结合法和购买法共存的二元制局面形成鲜明对照。
　　本文从企业合并出发，详细分析企业合并的两种主要会计处理方法---购买法和权益结合法的特别及二者的比较，总结出两种方法的优缺点。并由此对我国颁布的企业合并准则允许权益结合法存在的合理性进行分析，最后提出建议和对策，以期有利于准则的发展和完善。
【关键词】企业合并   购买法   权益结合法    二元制格局

Abstract
　　　Enterprise merger accounting problems have been accounting theory and practice for the common concerns, but also dispute continuously accounting field. Among them, the enterprise merger accounting policy choice has been controversial, the choice of accounting policy merger will result in different accounting consequences so that different economic consequences, or even affect the enterprise merger smoothly. In the 20 s in the 90 s under the background of the global merger wave, the United States, Britain and other developed countries in order to better reflect the essence of economic behavior, for information the user with the quality of accounting information, and promote the securities market resources effectively configuration, cancel the combination with rights. And our country issued enterprise merger standards allow rights purchase method of combination and coexist binary system a stark contrast to the situation.
　　This paper starting from the merger of enterprise, detailed analysis enterprise merger of two major accounting treatment- -the purchase method and the rights and interests of the combination with special and their comparing, sums up the advantages and disadvantages of the two methods. Then the our country issued enterprise merger standards allow rights and the rationality of the existence of combination analysis, and finally proposes some Suggestions and countermeasures so as to contribute to the development of standards and perfect.
Keywords: amalgamation of enterprise  purchase method  equity method  dual structure

  
目  录
一、前言 (XX)
二、企业合并的概念、动因、方式和核算 (XX)
　　（一）企业合并的概念 (XX)
　　（二）企业合并的动因  (XX)
　　（三）企业合并的方式 (XX)
　　（四）企业合并的核算 (XX)
三、企业合并的会计处理方法及其特点 (XX)
　　（一）购买法 (XX)
　　（二）权益结合法 ( XX)
四、购买法和权益结合法比较 (XX)
　　（一）适用行为不同 (XX)
　　（二）所依据的理论假设不同 (XX)
　　（三）会计处理原则不同 (XX)
　　（四）会计结果不同 (XX)
　　（五）对合并报表的影响不同 (XX)
　　（六）对所得税影响不同 (XX)
五、我国企业合并会计方法选择及建议对策 (XX)
　　（一）我国企业合并会计方法选择---二元制格局 (XX)
　　（二）我国企业合并会计方法选择的建议对策 (XX)
六、结束语 (XX)
注    释 (XX)
参考文献     (XX)