《企业合并处理方法论文》-毕业论文.doc

大庆石油学院华瑞学院本科生毕业设计(论文) PAGE 大庆石油学院华瑞学院本科生毕业设计(论文) Ⅰ 摘　要 国内外合并浪潮的不断兴起，使得企业合并成为大家关注的焦点。而在企业合并中，会计处理方法问题的选择成为无论是理论界还是实务界最有趣的话题之一，同时也成为最有争议、最有难度的研究领域。在合并浪潮的推动下，美国和国际会计准则都相应的对会计准则进行了修改，将权益结合法排除于准则正文之外，以便使会计处理更好的反映经济实质，推动市场资源的有效配置;在我国，经过十年的酝酿，2006年新的企业合并准则终于出炉，并于2007年 在回顾国内外有关文献的基础上，对两种会计处理方法在各国的变革进行了梳理；运用理论研究与案例研究相结合的方法对我国新准则下企业合并的会计处理方法进行了深入的探讨。在此基础上，分析新准则在具体实施中可能会遇到的问题，从准则自身的进一步规范以及对与企业合并相关的社会配套措施两个层面，提出了若干具有可操作性和指导性的对策建议，以期望能对实践过程中的企业合并会计处理起到一定的参考作用，使其更规范、更有效。 关键词：企业合并；权益结合法；购买法  Abstract In recent years,with the merger wave rising ceaselessly in China and abroad,the merger between enterprises become into sharp focus in the academic world.In this field ,how to choose accounting methods becomes the most interesting topic in both theoretically and practically.Also,this problem is one of the most controversial, international accounting standard and all relevant accounting standars have been modified,excluding pooling-of interest method.They think these actions would make accounting treatment better reflect the essence of market economy, promote efficient allocation of resources.In China,after decades of planning,new edtion accounting standard finally published in 2006 and came into effect in listed companiesin 2007.The new stanards refer to international accounting standards as far as possible,so most regulations are consistent with the international practice.But according to China’s reality,standards allow the purchase method and pooling of interest method of coexistence,reflecting our own characteristics individually. As the two different accounting methods for merging companies,how about the development of them separately?Why China still keep pooling-of-interest methods in newly published standard?What problems will be caused by implementing new standards? Using the method combining theory research with case study,new accounting standards will be deeply discussed.On this basis,the authro analyzes what problems will be encounter during the implementation.Then,the au