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对于我国的企业合并,对我国证券市场的发展有着深远的影响。应予以明确会计处理的方法,这将更有助于从会计角度促进企业合并深层目标的实现——资源的优化配置和促进我国资本市场的健康发展。本文是笔者对企业合并会计处理的看法。
For China’s business mergers, it has a profound impact on the development of China’s securities market. Should be clear accounting methods, which will be more helpful to promote the realization of the deep-seated goals of enterprise consolidation from an accounting point of view - the optimal allocation of resources and promote the healthy development of China’s capital markets. This article is the author’s opinion on the business combination accounting.