企业兼并会计处理方法的研讨

本文从控股股东TCL集团以换股方式吸收兼并TCL通讯并实现整体上市入手，了解企业兼并相关概念，分析了企业兼并的财务、非财务动机动因及我国企业兼并的主要动机，并由此引出企业兼并一般采用的购买法、权益结合法两种会计处理方法，详细解析了两种会计处理方法的概念、原理，以及两种不同的会计处理方法对经济、会计信息质量、费用、损益、兼并成本、财务报表产生的不同影响，之后通过列举会计实例，解析了企业兼并两种不同的会计处理方式并对企业兼并不同会计处理方法的优缺点进行比较，最后做出总结。
关键词  企业兼并；动因；购买法；权益结合法
Abstract
This article begins with TCL Corporation’s merging with TCL communication Ltd. TCL do so to achieve its entire IPO. After that, the article introduces the concept of corporation consolidation. It also analyzes both the financial and non-financial incentives of consolidation, which leads to two different accounting treatments -- the purchase method and the pooling of interest method. These two methods are the main part of this article, so it explains in details about their concepts, principles, applications and their influence. Afterwards, the article compares these two methods by examples and draws the final conclusion.

Key words   Enterprise mergers  Motivation  Purchase method  Pooling of interest method
 

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