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企业兼并,实质上是一种产权转让行为,在实际工作中,通常把改变法人资格的收购兼并称为完全兼并,把改变投资主体兼并称为部分兼并。完全兼并的兼并方企业一般按“收购法”处理帐务,部分兼并的兼并方企业一般按“投资法”处理帐务。 1996年8月财政部发布的《企业兼并有关财务问题的暂行规定》第10条规定:“在被兼并企业法人资格取消的情况下,兼并企业支付的产权转让价格与被兼并企业净资产的差额,兼并方应作商誉记入无形资产,从兼并成交次月起按规定年限分月摊销,没有规定年限的可按10年摊销。”笔者认为,企业完全兼并有溢价和折价两种情
Mergers and acquisitions of enterprises are essentially property rights transfer behaviors. In practical work, mergers and acquisitions that change the qualifications of legal persons are often referred to as complete mergers, and mergers and acquisitions of changing investment entities are called partial mergers. Mergers and acquisitions companies that are fully merged usually deal with accounts according to the “Acquisition Law.” Some mergers and acquisitions companies generally deal with accounts according to the “Investment Law.” Article 10 of the Interim Provisions on Corporate Mergers and Financial Issues promulgated by the Ministry of Finance in August 1996 stipulates: “If the qualification of a merged corporate legal person is cancelled, the difference between the transfer price paid by the merged company and the net assets of the merged company The merger party should record goodwill as intangible assets, and amortize over the specified number of months from the next month of the merger transaction. If there is no prescribed time limit, it can be amortized over 10 years. The author believes that there are two kinds of premiums and discounts for the full merger of enterprises. situation