论文编号： 华南师范大学增城学院本科毕业论文（设计）题 目：谈企业合并的会计处理方法及其适用条件—— 以同一控制下的企业合并为 姓 名： 张佩惠 学 号： 060314216 系 别： 会计系 专业班级： 国际会计 指导老师： 陈龙明 2010 年 3 月 30 日中 文 摘 要 本文从现在社会上普遍存在企业合并这一特点，通过比较权益结合法和购买法，引出使用权益结合法的优点。并对国际、国内企业合并采纳的会计核算方法进行对比。进而具体介绍了我国新会计准则中涉及同一控制下企业合并部分的相关内容，以及我国新会计准则推举使用权益结合法的原因。最后，以上市公司为例，搜集大量数据进行综合分析其企业合并的情况，反映出新准则引入对上市公司财务报表的巨大影响，指出权益结合法在我国使用的积极意义。并对权益结合法对我国企业合并会计处理的影响进行了个人观点上的总结和展望。关键词：企业合并； 权益结合法； 影响AbstractThis article is now pervasive in society mergers to this characteristic, by comparing the pooling of interest method and purchase method, leads to the advantages of using the pooling of interest method. As well as international and domestic business combination accounting methods used in comparison. And then specifically describe China's new accounting standards under the control of a business combination involving the same part of the relevant content, as well as China's new accounting standards recommend using pooling of interest method causes. Finally, listed companies, for example, to collect large amounts of data to conduct a comprehensive analysis of the merger of their businesses, reflecting the introduction of new guidelines for listed company’s tremendous impact on the financial statements, pointing out that the use of pooling of interest method of positive meaning in our country. As well as pooling of interest method of accounting for business combinations in China the impact of the individual point of view, summary and out...
