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在我国企业并购现象随着改革开放的持续发展不断增多。一些企业通过非实质债务重组和关联交易来调控短期利益,并购现象多有发生,由于企业合并大量发生,对合并财务报表的编制和列报过程的影响较大。本文对具有“中国第一并购战”之称的丰原集团和华源制药在江山制药控制权的争夺中这个案例进行了相关的分析,经过研究证明我国企业合并行为对财务报表制度的影响,对怎样完善与之有关的会计准则给出了建议。
The phenomenon of M & A in our country continues to grow with the reform and opening up. Some enterprises control short-term interests through immaterial debt restructuring and related party transactions. Mergers and acquisitions occur frequently. As a result of the large number of mergers, the impact on the preparation and presentation of the consolidated financial statements is greater. This article analyzes the case of Fengyuan Group and Huayuan Pharmaceutical Co., Ltd., which is named as “China’s First M & A War”, in the battle of Jiangshan Pharmaceutical Control Right. After the research, it proves that the merger behavior of our country has a great impact on the financial reporting system Influence, on how to improve the relevant accounting standards and recommendations.