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在当今经济迅速发展的大环境下,很多企业都会选择并购其他公司或是被其他公司所并购的方式来扩大规模,增进效益。但目前我国关于并购的相关会计法规起步晚,历时短,因此关于并购的相关规定还不是十分完善,但为了更好地向企业相关利益者提供合并后企业的真实状况,我们需要寻求解决方法,以提高会计信息的真实性与可靠性。
In today’s rapid economic development environment, many companies will choose to merge with other companies or other companies by way of mergers and acquisitions to expand the scale and enhance efficiency. However, at present, China’s accounting regulations on mergers and acquisitions started late and lasted a short time, so the relevant provisions on mergers and acquisitions is not yet perfect, but in order to better provide the real interests of enterprises after the merger, we need to find solutions, To improve the authenticity and reliability of accounting information.