企業合併時會計方法的比較研究
摘要：企業合併，是指將兩個或者兩個以上單獨的企業合併形成1個報告主體的交易或事項。企業合併分為同1控制下的企業合併和非同1控制。有關合並會計報表理論與實務方法的探討，歷來是中外會計界矚目的1個焦點問題。隨著我國市場經濟的不斷深入下的企業合併發展，企業合併浪潮不斷高漲，合併業務的會計處理更成為會計界的熱點。目前，國際上企業合併業務主要有購買法和權益結合法兩種方法。下面就這兩種方法作1些簡單探討，並就企業合併過程中所衍生出來的購買法和權益結合法進行詳細的分類闡述；介紹了兩者之間的'歷史由來和會計分別，並相對於本國國情進行了可行性分析。其中著重介紹了購買法和權益法的概念，更是對兩者的優勢與不足進行了1定意義上的對比，結合本國出現的企業合併問題聯絡實際進行了分析，並略為介紹了初始法的1般運用。
關鍵詞：企業合併；購買法；權益結合法；初始法
The Comparison Research of the Business Combination Accounting Method
Abstract::The business combination , is refers to the transaction or theitem that two or several independent corporation combine into a report main body. It divides into two combination form:under the indentical control and the non-identical control . Related to the theory of consolidatedaccounting statements and the practice method discussion, it is always a focal point question which Chinese and foreign accountant focuses attention on . Along with our country’s more and more mature market-economy , The business combination tide unceasingly surges upward . Subsequently, mergers’accounting processes becomes accountants’hot spot. At present,there are two main methods on the international business combination service, the purchasing method and right combining method. Followed are some simple discussions on these two methods, and the detailed classified elaboration about purchasing method and right combining method which grows on the business combination process; also,there are the historical origin of the two , the accountant distinguishes trying theory . The passage emphatically introduced the purchasing method and right combining method concept, made an contrast to two superiority in certain significance, carried on the analysis unifies the business combination question which our country actually has. Meanwhile, it introduced the initial method general utilization slightly.
Key words : purchasing method ;right combining method ; initial method
