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随着我国经济发展模式和经济结构的不断转型升级,企业间规模化发展的趋势愈加明显,企业间以资源互补、优化自身组织结构的企业合并日益频繁。在此背景下,我国对于规范市场经济发展的秩序、加强企业合并提出了更高的要求。2006年,国家颁布了新的企业会计准则,紧接着在2014年对《企业会计准则》进行了修订完善。在此基础上,笔者结合新的经济形势,对目前我国企业会计并购采取的购买法和权益结合法进行了更深层次的梳理和研究。本文将简要梳理总结两种主要的企业并购的会计处理方法的相关理论及其影响,在此基础上对其完善我国企业并购体系提出几点可行的建议,以期为我国企业并购的健康发展乃至活跃我国市场经济提供有价值的参考。
With the continuous transformation and upgrading of China’s economic development mode and economic structure, the trend of large-scale development of enterprises becomes more and more obvious. Enterprises that merge with each other to optimize their own organizational structure have become increasingly frequent. Against this background, our country put forward higher requirements for regulating the order of market economy and strengthening the business merger. In 2006, the state promulgated a new accounting standard for business enterprises, followed by the revision and improvement of the Accounting Standards for Business Enterprises in 2014. On this basis, the author combined with the new economic situation, carried out a deeper level of sorting out and researching on the purchasing law and the equity combined law adopted by the current accounting mergers and acquisitions in our country. This article will briefly review and summarize the relevant theories and their influences on the two major types of accounting mergers and acquisitions, and then put forward some feasible suggestions on how to perfect the M & A system in China so as to provide a healthy and even dynamic corporate M & A in China. China’s market economy provides a valuable reference.