摘要
企业合并历来就有着多种形式,各种形式背后的经济实质和动机不同,因而合并会计方法也有所不同。文章对企业合并的会计处理方法进行了比较分析,在此基础上分析了两种合并会计方法对会计信息质量的影响,并得出我国现阶段合并会计报表适合采用购买法的结论。
Enterprises merger in a variety of forms , so the economic essence and the motivation behind consolidated accounting method vary. In this paper accounting methods in the merger of enterprises were compared and analyzed , and based on this analysis two consolidated accounting methods influencing accounting information quality are analyzed, too. Finally the author put forward that our country at present stage should apply consolidated accounting statement with the purchase method.
出处
《临沧师范高等专科学校学报》
2011年第3期107-108,共2页
Journal of Lincang Education College
关键词
企业合并
权益结合法
购买法
Enterprise Merger
Rights Combination
Purchase Method
