企业合并会计方法应用分析.doc

摘要
近年来随着我国企业合并的兴起,企业合并会计也引起了我国会计界学者的重视和深刻思考。国际上正逐步取消权益结合法,全面采用购买法,或是严格限制权益结合法的使用。在这样的国际背景下,2006 年我国颁布的企业会计准则中却明确提出同一控制下的企业合并采用权益结合法,非同一控制下的企业合并采用购买法,这一做法引发了我国会计学术界的许多争议。
本文通过回顾国内外企业合并会计的发展历程,结合案例分析我国企业合并会计处理在现实应用中的问题,认为我国目前继续使用权益结合法是符合我国企业的现实和经济发展要求的。研究发现权益结合法和购买法在我国的实际应用中仍存在一定的不足,针对这些不足,提出相应的建议,以便进一步完善我国的企业合并会计准则。通过上述分析,发现权益结合法和购买法在我国的实际应用中仍存在一定的不足。针对这些不足,论文分别针对购买法和权益结合法指出了在我国企业合并会计现实处理中存在的一些问题,这些问题主要包括:购买法下公允价值“不公允”的问题和商誉减值测试的问题;权益结合法下的操纵利润,利用出售合并后资产虚增企业利润等。针对这些问题,提出了相应的解决对策:如规范企业合并公允价值的运用,进一部调整购买法和权益结合法的适用范围,严格限制被合并企业资产的出售期限,提高会计人员的职业能力等。希望能对促进我国会计准则的完善以及我国经济的发展有一定的帮助。

关键词:企业合并;会计处理方法;购买法;权益结合法
Abstract
With the raise of bination in China in recent years, accounting of bination has attracted the attention of scholars. The pooling of interest method is gradually cancelled and the purchase method prehensive used in the world,or the pooling of interest method is restricted to use. In this international background,in 2006 China issued enterprise accounting standard which has clearly put forward the binations under the same control using the equity method,non binations under the same control using purchase method. This practice caused a lot of controversy.
The paper looks back the purchase method and pooling of interest method by their development history. It analyzes the problems of bination accounting in the real application with examples in China. The result is that the pooling of interest method is more suitable for our country’s situation. It finds that the purchase method and pooling of interest method has deficiencies in practical application. In response to these deficiencies, it gives suggestion in order to improve our bination accounting standards.
At the end of the paper, the author points out the problems in the accounting treatment of mergers and acquisitions,these problems include:fair value under the purchase method is not fair and the amortization of goodwill and impairment testing are not well ; it manipulates profits under the pooling