论文部分内容阅读
随着市场经济发展,我国企业之间的竞争越来越激烈,而企业在市场竞争中成长壮大的方法之一就是企业并购。企业并购是以产权转移为主要内容,而产权价值以及相关经济事项与活动,最终需要通过一定会计方法进行会计核算来体现其结果。因此,企业并购的会计处理方法的选择和应用就显得非常重要。我国在对企业并购的会计处理方面,基本以新会计准则为准,本文以此为依据探讨我国企业并购的会计处理问题。
With the development of market economy, the competition between Chinese enterprises is more and more fierce. And one of the ways that enterprises grow and develop in the market competition is mergers and acquisitions. Corporate mergers and acquisitions is the transfer of property rights as the main content, and the value of property rights and related economic issues and activities, and ultimately need to be accounted for by certain accounting methods to reflect the results. Therefore, the choice and application of the accounting methods of mergers and acquisitions is very important. China’s accounting treatment of M & A, based on the new accounting standards, this article as a basis to explore China’s corporate mergers and acquisitions accounting issues.