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随着市场经济的发展以及市场竞争环境的愈演愈烈,企业合并成为企业获得持续竞争力的手段之一。企业合并过程中可供选择的会计处理方法有两种,一种是购买法,一种是权益结合法。两者之间存在较大的差异,并且对于合并后企业的生产经营也会产生完全不同的影响。本文通过对购买法和权益合并法的介绍,对二者进行比较,并据此提出完善企业合并过程中会计处理方法的建议。
With the development of market economy and the increasingly competitive market environment, business mergers have become one of the means by which enterprises can achieve sustainable competitiveness. There are two kinds of accounting treatments available in the process of business combination, one is the purchase method and the other is the equity-combination method. There is a big difference between the two, and it will have totally different effects on the production and operation of the merged enterprises. This article compares the two methods through the introduction of purchasing law and equity consolidation law, and puts forward suggestions on how to improve the accounting treatment in the process of business combination.