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企业的成功并不只是依靠企业内部资本的不断积累,让企业做大做强更为主要的方式是企业合并,通过这种资本迅速扩张方式能够实现其跳跃式发展。企业合并的会计方法选择一直是近些年来我国企业发展过程中最受争议的一个问题之一。本文以合并会计的方法选择作为研究对象,分析信息技术在我国会计合并方法选择中的运用。
The success of an enterprise does not depend on the continuous accumulation of internal capital. The main way to make the enterprise bigger and stronger is to merge with the enterprise, and the rapid expansion of capital can realize its leapfrog development. The choice of accounting methods for business combination has always been one of the most controversial issues in the development of Chinese enterprises in recent years. This article takes the method choice of the merger accounting as the research object, and analyzes the application of information technology in the choice of accounting consolidation method in our country.