摘 要

伴随着国内外并购的兴起,企业合并逐渐的成为关注的焦点。企业合并会计方法的选择，是最困难的研究对象。在企业并购的背景下，为了使会计处理更能反映经济实质，促进市场资源的有效配置，国际会计准则也进行了修改，删除了权益结合法。相对于国际上的变化发展，我们国家就显得稍稍有些落后，经历多年的筹备，终于在2006年我国最新的企业合并准则出台了，并且于下一年元旦在上市公司范围内施行。

为了完善企业合并会计处理方法在我国的应用，本文首先采用对比分析法对企业合并会计处理方法的相关理论进行介绍，并比较分析其中的差异。其次，详细介绍了美国以及国际上合并会计方法的演变以及对我们国家的启示。然后，通过案例重点分析并验证了两种方法下利润操纵问题的存在。最后，对上述存在的问题提出了几点建议。通过本文的研究和分析，我们可以为中国企业会计准则的进一步发展提供有益的帮助。

关键词：企业合并；权益结合法；购买法

Select the accounting method for business combinations in our country

Abstract

With the rise of domestic and foreign mergers and acquisitions, corporate mergers gradually become the focus of attention. The choice of enterprise merger accounting method is the most difficult research object. In order to make accounting treatment more reflect the economic essence and promote the effective allocation of market resources, the international accounting standard has also been modified to delete the combination of interests and interests. So in our country, through ten years of preparation, the latest corporate merger guidelines in the final introduction of 2006, and in 2007 New Year's day in the scope of the listing Corporation implemented.

In order to improve the application of the accounting method for business combination in our country, this paper uses the comparative analysis on the related theories of merger accounting methods were introduced, and a comparative analysis of the differences between them; secondly introduces America and international merger accounting methods and the process of the enlightenment to our country; and then verify the control problem profit by two methods through the case analyses, and thus lead to thinking; finally, puts forward some suggestions. Through the research and analysis of this paper, we can provide useful help for the perfection and development of accounting standards for Chinese enterprises.

Keywords：enterprise merger; pooling of interests method; purchase method

目 录

1 引言........................................................................................................................1

1.1 研究目的.....................................................................................................1

1.2 研究意义.....................................................................................................1

1.3 国内外同类研究概况.................................................................................1

1.3.1 国外研究现状..................................................................................1

1.3.2 国内研究现状..................................................................................2

1.4 特色与创新.................................................................................................2

2 企业合并权益结合法和购买法的概论..............................................................3

2.1 企业合并....................................................................................................3

2.1.1 企业合并的概念..............................................................................3

2.1.2 企业合并的分类..............................................................................3 2.2 企业合并会计方法概论............................................................................3

2.2.1 购买法..............................................................................................4

2.2.2 权益结合法......................................................................................4

2.2.3 购买法与权益结合法的差异分析..................................................4

3 企业合并会计处理方法的历史演变...................................................................6 3.1 美国会计准则对企业合并处理方法的规范...........................................6

3.2 国际会计准则对企业合并处理方法的规范 .........................................6

3.3 国外企业合并会计方法的选择对我国的启示 ….................................7

4 我国企业合并会计处理的案例研究..................................................................9

4.1 案例简述 ...............................................................................................9

4.1.1 合并方概况.....................................................................................9

4.1.2 被合并方概况 …...........................................................................9

4.1.3 合并方案的主要内容…...............................................................10

4.2 企业合并会计处理方法对合并企业的财务影响……........….............11

4.2.1 合并前的相关财务数据分析..................................................11