随着现代企业制度的建立与完善,产权的流动成为必然.产权交易给现代会计带来一个新问题即企业被收购合并后.如果尚未丧失法人资格,在对外单独编报财务报表时,其资产、负债应该采用何种计价标准作为会计处理和编报的计价基础.本文简介美国的“下推会计”,以期引起国内会计学界的进一步研究.一、下推会计(PUSH一DOWN ACCOUNTING)的产生及其涵义传统的会计理论认为:尽管被收购企业的企业实体已被并入企业集团,但由于其仍具有法人资格,按照持续经营假设,对其资产负债的计价应遵照历史成本原则.因此,企业处理是保持被收购企业集团资产、负债的帐面价值,并在此基础上记录其加入企业集团后所发生的各项经营活动;但母公司编制合并报表时,却需确定企业净资产的公允价值,并反映购买过程中所产生的商誉来计量其对子公司的投资.如此一来,因母、子 With the establishment and perfection of the modern enterprise system, the flow of property rights has become inevitable.Trade to property rights brings a new problem to modern accounting, that is, after the enterprises are acquired and merged, if the legal personality has not been lost, when preparing the financial statements separately, the assets , What kind of pricing standards should be adopted as the accounting basis for the accounting treatment and compilation.This article describes the United States “pushdown accounting”, with a view to cause further study of the domestic accounting profession .One, push accounting (PUSH a DOWN ACCOUNTING) And its implication The traditional accounting theory holds that although the acquired entity’s business entity has been incorporated into the enterprise group, its assets and liabilities are subject to the historical cost principle because it still has legal personality and according to the going-concern hypothesis, The business of the enterprise is to maintain the book value of assets and liabilities of the Acquired Enterprise Group and record various business activities that occur after it joins the Enterprise Group. However, when preparing the Consolidated Statements, the parent company needs to determine the net assets Fair value, and reflects the goodwill arising from the purchase process to measure its investment in subsidiaries. As a result, due to mother, child