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在我国,企业合并业务处理问题是我国会计人员所面临的重大挑战,也是评价会计水平的标准。我国一直致力于对企业的合并业务进行整合与修改,对业务体系存在的诸多问题进行合理的解决,而对于我国同一控制下的企业,其合并业务仍需要进行改革与创新,对企业合并业务的现实选择也有很多方向。本文根据同一控制下的企业,对企业的合并业务处理的现实选择进行分析与研究。
In our country, the problem of corporate merger business is a major challenge for accounting staff in our country and also a standard for evaluating accounting standards. China has always been committed to the consolidation and modification of the consolidated business of the enterprise, and has properly solved many problems existing in the business system. However, for the enterprises under the same control in China, the merged business still needs to be reformed and innovated. There are many realistic directions to choose from. Based on the enterprises under the same control, the paper analyzes and researches the realistic choices of the enterprises in the merger business.