企业合并会计

企业合并会计的经济后果分析&兼论我国会计准则体系中计量属性的整合

An Analysis of Economic Consequences of Accounting for Business Combination

企业合并会计的信息质量特征透视

The Research on Accounting for Business Combination in Aspect of Financial Information Quality

为提高企业合并会计处理的质量并实现国际趋同，2001年国际会计准则理事会（IASB）和美国财务会计准则委员会（FASB）决定共同合作分阶段解决企业合并会计处理的问题。

In order to improve the quality of business combination accountant processes and realize hastening international processes , in 2001 the International Accounting Standards Board ( IASB ) with the American Finance Standards Board ( FASB ) decided to solve the problem of business combination accountant processes together .

现阶段我国企业合并会计方法选择的探讨

The Alternative of the Accounting Methods in Business Combination in Our Nation

我国企业合并会计处理方法的实证研究

Demonstration and Study of Methods Accounting for Business Combinations in Our Country

企业合并会计核算方法与资源配置效率&对美国企业合并会计中权益结合法被取消的解析

Approved accounting method of enterprise merger and resources allocation efficiency

企业合并会计方法的利润操纵问题及对策研究

On Problem and Strategy of Profit Manipulation of Accounting Method for Business Combinations

现代企业合并会计报表若干问题研究

Several Issues Study of Modern Business Combinated Accounting Statement

第3章企业合并会计方法的比较研究。

In chapter three , the accounting treatment methods of enterprise consolidation are comparatively studied .

第二部分主要介绍了企业合并会计方法与经济后果的相关理论基础。

The second part focus on the theoretical basis of accounting method of business combination .

集团企业合并会计报表过程中，会遇到许多问题。

CMEC Group During merging accounting report forms in enterprise , there might be met many problems .

企业合并会计问题一直以来都是会计理论界和实务界所共同关注的问题，同时也是争议不断的会计领域。

Accounting for business combination has been a issue concerned both in the field of accounting theory and practice .

虽然新企业合并会计准则对企业合并的会计处理研究取得了长足的进步，但同样还存在着许多需要完善的方面。

Although the new criterion makes the considerable progress , but there still have many aspects needed to consummate .

在会计准则的国际化趋同过程中，企业合并会计准则一直是我国关注的焦点问题之一。

In the process of accounting harmonization , the business combination method is the focus of attention all along .

在新颁布的会计准则中，企业合并会计准则的提出成为新会计准则的亮点之一。

The advancing of the Corporate Merger Accounting Standards became one of the bright spots in the new Accounting Standards .

希望通过对企业合并会计处理方法的探讨，推动企业合并理论的发展，进而推动经济改革的进程。

Wish the endeavors can help push forward the development of the theory and practice of our accounting on business combination .

笔者认为，从企业合并会计规范的沿革来看，对高质量会计信息的不懈追求是推动企业合并会计发展的根本。

The author believes that the ongoing pursuit of high-quality accounting information is the root for development of accounting for business combination .

在这种背景下，产生了会计准则的社会选择机制。第四章对我国企业合并会计准则变迁的经济后果进行了实证研究。

Chapter IV carries through the empirical research on the economic consequences which are brought by the changes of Corporate Merger Accounting Standards .

第二部分为企业合并会计处理方法，主要研究了购买法和权益结合法。先叙述了两者的各自定义和主要特点以及权益结合法适用的条件，然后对两者进行了比较和评价；

The second part is accounting business combination accounting treatment methods , it chiefly has researched purchase method and pooling of interests method ;

企业合并会计准则的比较分析对《企业会计准则第×号企业合并（征求意见稿）》的几点建议

Comparative Analysis of Enterprise Merger Accounting Standard & Some Advice to No. ×( Enterprise Merger in Draft Edition ) of Enterprise Accounting Standard

企业合并会计是以企业并购为服务对象的，企业并购的重要性决定了合并会计研究的重要性。

Combination of enterprise and acquisitions are consolidated accounting for clients , M & A of the importance of the decision to study accounting .

同时结合我国企业合并会计处理方法发展历程，分析权益结合法在我国企业合并中存在的合理性和必然性。

Combined with our country business combination accounting treatment of the history , the article analyzed pooling of interest method in rationality and necessity .

到目前为止，企业合并会计方法主要有3种即：购买法、权益结合法和新起点法。

The accounting methods for business combination mainly include three kinds : the purchase method , the pooling of interests method and the fresh-start method .

虽然我国早在1995年就发布了企业合并会计准则的征求意见稿，但最终准则迟迟没有出台。

China published an Exposure Draft of an accounting standard on business combinations in 1995 , but the final standard has not been issued till now .

那么，不同企业合并会计方法下的会计信息会对投资者造成怎样的影响，本文分别从企业合并的市场反应，股票价格与会计信息的价值相关性两个角度进行了实证研究。

This paper makes two empirical studies on the reaction of investors to different combinations methods and the value relevance between stock prices and accounting information .

企业合并会计方法有购买法和权益结合法，不同的合并方法适用于不同交易实质的企业合并，不同的合并方法也会呈现出不同的会计盈利数字。

Combinations accounting methods include purchase method and pooling of interest method . Different methods fit for different combination transactions and present different accounting profit figures .

第5章对我国企业合并会计处理方法的发展趋向和会计准则提出了几点建议。

In chapter five , the paper puts forward several opinions on the development trend of our countries enterprises consolidation accounting treatment method and the accounting standard .

这也是本文进行研究的主要目的。本文采用传统的规范研究方法，对企业合并会计的理论和应用发展进行了较深入的研究。

This is the main purpose of this article . This article uses traditional standard method to do research , and makes a comprehensive and in-depth study on the theory and application of the business combination .

因而企业合并会计报表的编制显得越来越重要了，用会计制度或会计准则对合并会计报表的编制进行科学规范也成为当务之急。

So consolidated financial statements of enterprise seem to be more and more important and it is the urgent matter of the moment that consolidated financial statements should be standardized in the accounting system and the accounting standards for business enterprises .

本文重点研究了我国企业合并会计方法的现状以及如何根据我国的现实会计环境选择企业合并会计方法，进而提出制定企业合并准则应选择的合并方法。

The article focuses on the research of the present status of enterprise consolidation accounting method in China and how to select enterprise consolidation accounting method according to the actual accounting condition while puts forward the suitable consolidation method to setting down the enterprise consolidation principle .