论文标题:企业换股合并的会计方法选择问题研究
Research on the Coordination Schema of Urban Population Resources Environment Economy in the Urbanization of Jinan
论文作者 周园园
论文导师 柳世平,论文学位 硕士,论文专业 会计学
论文单位 南京理工大学,点击次数 80,论文页数 56页File Size2724k
2005-05-01论文网 http://www.lw23.com/lunwen_86789172/ 并购;换股合并;购买法;权益结合法
Merger &Acquisition(M&A) ; Stock-Exchange M&A; Pooling of Interests Method ; Purchase Method
随着经济全球化程度的加深,全球并购浪潮带来了换股并购的繁荣,换股并购成为战略性并购的重要形式。在社会主义市场经济不断发展和完善的今天,企业合并逐渐增多,合并方式也逐步多样化,换股合并方式在我国开始运用。企业并购的会计方法选择一直是会计学界最有争议的问题,我国企业合并会计准则尚未出台,对企业合并会计处理方法的探讨不仅是我国与国际惯例接轨的重要内容,而且也具有重要的现实意义。 本文从并购的基本概念和发展历史出发,首先详细分析企业换股合并的两种主要会计处理方法一购买法和权益结合法的特点及二者的区别,并结合我国换股合并的会计处理现状,以我国证券市场上TCL集团换股合并TCL通讯一案为例分析权益结合法在我国存在的可行性和必然性,最后结合我国现实国情,借鉴国外会计准则相关规定,对我国企业会计合并准则的制定提出了参考建议。
Along with the deep development of economic globalization, the tide wave of M&A (Merger &Acquisition) brings along the prosperity of Stock-Exchange M&A, which become an important form of strategic M&A. In the process of gradual development and completion of socialism market economy in our country, numbers of business combinations are increasing and the ways of business combinations are being diversified. The method of Stock-Exchange M&A is developing in our country. The choice of accounting method in the process of M&A is one of the accounting"s biggest controversies in the accounting theory. China is still short of the rule of combination accounting. The study of accounting methods dealing with consolidation becomes of an even significant task internationally and internally.This article bases on the basic concept and development history of M&A, at first analyzes in detail the characteristic and the differentiate of the two main accounting methods (Purchase and Pooling of Interest), and integrates our present accounting method dealing with consolidation, analyzes the feasibility and necessity of the pooling of interests method being in our country. Secondly, analyzes the TCL"s merges through exchanging stock in securities business. Finally, Using the international accounting rule for reference, puts forward several proposals for the draft of the standards of Business Combination.
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