浅论我国企业合并的会计处理方法选择摘要
随着国内越来越多的合并案例的发生，合并市场活跃。企业在对合并业务做会计处理时会面临两种会计处理方法的选择问题。本文在通过对购买法和权益结合法定义的介绍，进而说明了两种方法形成的原因。之所以产生两种方法是由于对企业合并性质认识的不同、计价基础不同、依据的会计假设不同。而目前我国企业合并的现状是两种方法都有应用，购买法是国家规定的，而权益结合法得到管理部门的默认。由于两种方法的不同导致我国企业合并存在一些问题。本文根据存在的问题并结合TCL集团吸收合并TCL通讯比较了两种方法会计处理产生的影响，进而提出自己的一些观点和建议。
［关键词］购买法、权益结合法、公允价值、换股吸收合并
Abstract
As more and more domestic merger case, the combined market is active. Enterprises in the consolidated accounting to do when faced with two kinds of accounting treatment of choice. In this paper through the purchase of the equity method and become, then indicates that define the two methods of forming reasons. The two methods is due to the nature of the merger of enterprises of different understanding accounting basis, according to the different, accounting hypothesis is different. But the situation at present in our country enterprise merger is two kinds of methods are used, the purchase method is stipulated by the state, and become the administration department interests by default. Because of the two methods of different causes our country enterprise merger exists some problems. Based on the existing problems and TCL group merged TCL Communication, it absorbed the two methods of accounting treatment effect, then puts forward some views and proposals.
[Key words] purchase method, pooling of interest method, the fair value of convertible absorption merger.
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