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权益结合法的使用一直是企业合并会计处理争论的热点问题,针对我国的实际情况,是否应该采用权益结合法核算同一控制下企业合并是本文分析的重点。本文通过回顾权益结合法在历史发展进程及对权益结合法和购买法理论上的优缺点分析,认为继续使用权益结合法是符合我国国情的。但权益结合法在实际应用中仍存在些不足,本文提出了相应的建议。
The use of the combination of rights and interests has always been a hot issue in the debate of accounting consolidation. In view of the actual situation of our country, whether the business combination under the same control should be accounted for by the combination of equity and interests is the focus of this article. By reviewing the historical development of the combination of rights and interests and the analysis of the advantages and disadvantages of the theory of combination of rights and interests and the law of purchase, this paper argues that it is in keeping with China’s national conditions to continue using the combination of rights and interests. However, the combination of rights and interests in the practical application there are still some deficiencies, this paper put forward the corresponding recommendations.