摘要
在合并会计的研究中引入现代经济学理论 ,可以使我们以开阔的理论视野 ,重新审视合并会计的理论和实务问题。本文在这方面进行尝试 ,以现代经济学为指导 ,重点讨论了合并会计的目的——原则和合并会计制度等问题。
Study of accounting for consolidations based on modern economics can make us relook closely at the theoretical and practical questions of accounting for consolidations on a wide field of theoretical vision. The article does some attempt at this respect, under the guidance of modern economics, emphatically discusses the objectiveprinciple and regulation of accounting for consolidations and so on.
出处
《中央财经大学学报》
CSSCI
北大核心
2002年第10期54-57,共4页
Journal of Central University of Finance & Economics
关键词
企业购并
合并会计
制度经济学
Business combinations Accounting for consolidations Institutional economics
