企业并购会计研究论文-企业并购论文

本科毕业论文

题 目 企业并购会计研究 指导教师 职称 会计师

学生姓名 学号

专 业 会计学（审计方向） 班级 审计2班 院 （系） 商学院会计学系 完成时间 2011年4月15日

企业并购会计研究

摘 要

随着经济全球化步伐的加快，企业并购越来越成为公司增强自身实力、实现发展战略的重要手段。近年来,国内外合并案例不断增加,尤其是我国企业并购在金融危机下依然保持强势,使得企业合并再次成为大家关注的焦点。根据我国2006年颁布的新企业会计准则，并购会计允许购买法和权益结合法并存。随着合并准则于2007年1月1日起在上市公司中执行,关于并购的若干规定在实务操作中遇到了诸多问题,这些引起我们对企业并购会计进一步研究的兴趣。并购涉及的会计问题非常广泛，本文重点论述并购理论及会计处理方法，旨在对企业并购中涉及的会计问题进行较系统的分析总结，并借鉴国外的成功经验，提出完善或改进的思路，以此完善我国企业并购会计规范。

关键词 并购会计；购买法；权益结合法

I

BUSINESS MERGER AND ACQUISITION (M＆A)

ACCOUNTING

ABSTRACT

Following the high speed of world economy,business merger and acquisition has become the important means to enhance a company.Recent years,there are more and more case about business merger and acquisition happening in China and other countries. Especially,the Chinese business merger remains its strength even under the financial crisis,this phenomenon makes the business merger an attracting point.According to the new accounting rules carried out in 2006,,business merger accounting makes it possible that purchasing method and pooling of interests can exit both.Under the implementing of the new rules in some public company on january1,2007,some accounting rules were faced with many problems,and it attracts us to analysis the business merger more deeply.Regarding to business merger and acquisition,it affect many aspects on accounting. This article lays stress on the merger theories and accounting ways to dispose the merger case,so as to draw a systematic conclusion about business merger and acquisition accounting,and Put forward the improvement Suggestions by comparing with other countries.

KEY WORDS business merger and acquisition accounting;purchasing method;

pooling of interests

II

目 录

摘 要 .................................................................................................................... I ABSTRACT ............................................................................................................. II 前言 ............................................................................................................................ 3 1. 企业并购概述 ................................................................................................... 4

1.1 企业并购的含义 ......................................................................................... 4

1.2 企业并购的分类 ......................................................................................... 4 2. 企业并购会计理论分析 ................................................................................... 5 2.1 企业并购会计方法的含义及内容 ............................................................. 5 2.2 企业并购会计方法分析与比较 ................................................................. 6 3. 并购会计在国内外会计准则中的差异分析 ................................................... 8 3.1 国际会计准则对企业并购会计的规定 ..................................................... 8 3.2 我国对企业并购会计的规定 ..................................................................... 8 3.3 国内外并购会计的比较分析 ..................................................................... 9 4. 企业并购会计产生的问题 ............................................................................. 11 4.1 对会计信息质量的影响分析 ................................................................... 11 4.2 并购产生的经济后果及对报表的影响分析 ........................................... 12

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