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随着我国的经济不断蓬勃发展,企业合并的现象一片繁荣。然而随着企业合并的不断增加,随之也带来了一系列会计处理的争议。本文就企业合并的两种方法—权益结合法与购买法,进行了比较。通过比较两种方法的特点、优缺点、对合并后企业利润的影响、对合并后企业纳税的影响等四方面得出了一定的结论。结论显示购买法比权益结合法更为合理,更适合处理企业合并,应鼓励企业采用购买法。
As our economy continues to thrive, the phenomenon of business mergers is booming. However, with the ever-increasing number of business mergers, a series of accounting disputes have been brought along. This article compares the two methods of business combination - the combination of equity and purchase and the purchase. Through the comparison of the characteristics, advantages and disadvantages of the two methods, the impact on the corporate profits after the merger and the impact on the taxpayers after the merger, some conclusions are drawn. The conclusion shows that the purchasing law is more reasonable than the equity combining law, and it is more suitable for the business merger. Enterprises should be encouraged to adopt the purchasing law.