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论文编号：	4306
作者编号：	2120092843
上传时间：	2012/6/6 21:56:29
中文题目：	权益结合法在我国应用情况的研究
英文题目：	Research on application in China of pooling interest method
指导老师：	黄菊珊
中文关键字：	会计准则，企业合并，权益结合法，同一控制
英文关键字：	Accounting standards, Business combination， pooling-interest method， Business combination under the same control
中文摘要：	企业合并会计方法应用一直以来是国内外学者关注的焦点，2006年2月15日财政部颁布新的企业会计准则后，我国对企业合并有了明确的规定，也是我国经济发展的现实需要。新准则明确规定了我国的企业合并会计处理方法。同一控制下的企业合并采用权益结合法，非同一控制下的企业合并采用购买法。新准则自2007年实施至今五年的时间，我国的学者对新准则的适用做了很多的研究。在美国及国际会计准则取消权益结合法的背景下，我国选择了两种方法的并存，这主要是根据我国具体的经济环境作出的现实选择。因此，研究新准则实施以来我国企业合并的案例中对同一控制下权益结合法的适用性有重要的现实意义，不仅对我国目前的准则应用有指导意义，更有利于企业合并会计方法的完善。 本文对新准则实施以来的权益结合法在我国的适用性进行研究，文章首先从国内的经济环境分析着手，阐述了权益结合法的相关理论，分析了权益结合法在国际及我国的演进。第三章主要是对权益结合法在我国的适用性分析，分别通过合并背景、阐述我国企业合并与国际接轨的趋势下做出现实选择的原因。对权益结合法在我国同一控制下企业合并中的适用性做一个概括。第四章权益结合法的案例分析。选取了企业合并的典型案例进行详细分析，从合并的方法、方案、选择方法的合理性及优势等方面进行分析，此案例是我国具体经济环境下企业合并方式的具有一定的代表意义。指出权益结合法完善及改善，第五章得出了本文的结论，即我国企业会计准则是我国经济环境下的现实选择。权益结合法和购买法的并存符合我国的实际。
英文摘要：	The applications of corporate merger accounting have been the focus of foreign scholars. On February 15th 2006, the Ministry of Finance issued the new accounting standards of corporate, then there are clear definitions about business combinations, also this is Chinese economic needs of development. The new guidelines clearly define the accounting treatment about business combinations in our country. The business combinations under the same control use the pooling interest method, otherwise, the accounting method is purchasing. Since the year 2007, there have been five years using the guidelines. The Chinese scholars have done a lot of researches on the applications of the new guidelines. In the context of US and international accounting standards cancelling the pooling interest method, the coexistence of the two methods is still retained. This is a realistic choice that was made according to the specific economic environment. Therefore, researches on the applicability of the new guidelines since it was implemented in china have much practical significance, not only on the application of Chinese current guidelines but also is more conducive to business combination accounting methods perfect. The article dose researches on the applicability in china since the implementations of new standards of business combinations. Firstly, the article analysis the domestic economic environment, describes the theory of the pooling-interest method, focuses on introduction of the pooling-interest method evolution at home and abroad. The third chapter analyzed the Applicability of pooling-interest method using, through analysis of combination background and differences between china and foreign countries differences respectively, elaborates the reason of our realistic choice with the international trend, do a sum of applicability of pooling-interest method using in the same control combination. In the forth chapter, selected typical cases of business combination to conduct a detailed analysis of the mergers, programs, methods of rationality, superiority other aspects of analysis. This case is representative of significance under the Chinese economic circumstances，analyzes improvement of pooling-interest method. The fifth chapter, therefore giving the conclusion of this article, that the accounting standards for enterprises combination in china is a practical choice. The pooling-interest method and purchasing method coexist in line with our actual.
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