企业并购的会计处理方法研究

摘    要
企业并购在推动当前我国经济发展和企业改制中起着重要的作用，但是并未达到人们的预期，原因表现在定位失误、行政干预、忽视整合等方面，同样财务会计工作滞后是个不容忽视的重要原因。与国外相比，我国在企业并购的财务问题方面还是处于起步阶段，理论界已经认识到问题的重要性，借鉴国外做法对并购动机、并购融资等相关问题作了一些探索，但尚未取得共识，有待深入研究。文章通过对企业并购的概念，动机以及获得的效应的介绍，结合在企业并购中最具代表性的两种方法——购买法与权益结合法，研究它们的运行机理和区别，分别适用的情况，结合TCL并购案例论证了两者方法在实际运用中的差别，进行财务分析，得出了企业须科学选用适合自身发展的会计处理方法，协调双方的产权利益关系，实现扬长避短, 提升企业的市场竞争力。

关键字：企业并购；购买法；权益结合法；商誉
Research On The Accounting Treatment Of Enterprise Merger And Acquisition
Abstract

Enterprise Mergers and Acquisitions in our country economy development and enterprise restructuring play an important role, but not perfect, reason in positioning error, performance of administrative intervention, ignoring the integration, etc. Also financial and accounting work lag is also a major reason. Compared with foreign countries, our country in enterprise merger financial problems still is in start level, theorists have come to realize the importance of the problem of reference foreign countries, made some exploration, but have not obtained the unified opinion. Based on the concept of merger, motive and effect in enterprise merger, combined with the most representative two ways -- purchasing method and right combining method , and study their combination, operation mechanism and distinction, combined with TCL acquisitions tells the story of two methods in the practical application, the difference between financial analysis.

Key words: mergers and acquisitions; purchasing method; right combining method; acoounting thinking on goodwill

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