本科生毕业论文题 目：我国企业合并中会计处理方法讨论姓 名：杨宏苑指导老师：樊淑侠 系 别：财务管理系 年 级：2024 级 完成日期: 2012 年 12 月 30 日廊坊师范学院管理学院廊坊师范学院管理学院本科生毕业论文题 目：我国企业合并中会计处理方法讨论摘 要：国际上许多国家打算废除或已废除权益结合法。美国颁布的财务会计准则明确规定废除权益结合法而统一为购买法。我国不同的学者对企业合并的会计处理方法有不同的意见，虽然权益结合法还存在着许多的不足，但结合我国的实际情况来看，权益结合法更适合我国企业合并会计处理方法的需要。本文分析了购买法与权益结合法的概念，区别，我国适合权益结合法的原因，及权益结合法的弊端并且提出改善建议。关键词：企业合并 购买法 权益结合法Title :The our country business enterprise merges medium accountancy treatment studyAbstract：There are many national plans rescind or have already rescinded Pooling of interest method.The United States promulgation of the finance accountancy's standard definitely stipulate to rescindPooling of interest method but unified for purchaseing method.The our country different scholar has different opinion to accountancy's treatment that the business enterprise merges, althoughPooling of interest method to still exist much shortage,the rights combines the actual circumstance of our country to see, Pooling of interest method to suit me fine the demand of state-owners enterprise industry merger accountancy's treatment more.This text analyzed to purchaseing method and Pooling of interest method to knot legal concept, differentiation, the our country was suitable for Pooling of interest method reason, and Pooling of interest methodthe irregularity of the legality and put forward improvement to suggest.Key words :Consolidation Puchasing metbod Pooling of interest method目 录题目……………………………………………………………………………1正文……………………………………………………………...
