企业合并会计处理方法的研究-会计学本科毕业论文

企业合并会计处理方法的研究-会计学本科毕业论文本科毕业论文(设计)

企业合并会计处理方法的研究

学院管理学院

专业会计学

学号 3112010138

xx 学生姓名

xx 指导教师

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我承诺在毕业论文撰写过程中遵守学校有关规定,恪守学术规范,此毕业论文(设计)中均系本人在指导教师指导下独立完成,没有剽窃、抄袭他人的学术观点、思想和成果,没有篡改研究数据,凡涉及其他作者的观点和材料,均作了注释,如有违规行为发生,我愿承担一切责任,接受学校的处理,并承担相应的法律责任。

毕业论文,设计,作者签名:

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摘要

当前，随着国际现代化进程的加快以及我国国民经济的迅速发展，企业合并的必要性和重要性不断地显现出来。由于企业合并方法和形式的不断发展，跨国、跨行业的企业合并逐渐取代了单一的地域合并和单一的行业合并，合并形式也逐渐朝着多样化的方向发展。对企业合并会计处理方法的研究是我国乃至全世界的刻不容缓的一个责任，相对而言，它对企业以及国民经济的发展具有很大的现实意义。企

业之间通过合并，不仅可以达到迅速进入市场、与国际接轨、强强联合的目的，还能够优化资源配置、实现企业的可持续发展进而影响国家经济的可持续发展。

本文通过详细分析企业合并两种会计处理方法——购买法和权益法以及我国企业合并的会计处理现状，借以回顾我国企业合并会计处理方法的发展历史，在此基础之上，结合我国现实的企业合并会计处理现状，借鉴国外经验求同存异，对企业合并会计处理方法中存在的问题提出了建议。试图推动我国企业合并会计处理的发展。

关键词:企业合并;购买法;权益法;会计处理

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ABSTRACT

At present, with the rapid development of international modernization and the rapid development of China's national economy, the necessity and importance of enterprise merger are constantly emerging. Due to the continuous development of the method of business combination and form, cross-border, cross industry enterprise merger has gradually replaced the single regional merger and single industry consolidation, merger is also gradually toward the direction of diversification. The research on the accounting treatment of enterprise merger is an urgent duty of our country and the whole world, and it has great practical significance to the development of enterprise and national economy. Between enterprises through mergers, not only can quickly enter the market, in line with international standards, Qiangqiang joint purpose, but also can optimize the allocation of resources, to realize the

enterprise's sustainable development and affect the sustainable development of national economy.

In this paper, through detailed analysis of enterprise merger of two kinds of accounting treatment method, purchase method and equity method and our country "s enterprise merger accounting treatment status, in order to review our business combination accounting treatment method in the history of the development, on this basis, combined with the reality of our country's accounting for business combination treatment status, referring to the experiences of foreign countries and seek common ground while putting aside differences, of corporate merger accounting treatment method in the presence of problem are proposed. Trying to promote the development of the accounting treatment of enterprise merger in china.

Key words: enterprise merger; purchase method; equity method; accounting treatment

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一、绪论

目录

一、绪论 .....................................................1 1.1研究背景和意义 ..................................................1 1.2 国内外相关研究综述 . (1)

1.2.1 国外相关研究综述 (1)