企业合并会计的方法与发展研究

     内容摘要 ··················································1

企业合并的动因及其积极意义·································2

  1.企业合并···············································2

       2.企业合并会计的动因······································2

       3.企业合并的意义·········································2

企业合并的会计方法及比较 ··································2

1.购买法·················································3 

购买法的含义·········································3

（2）购买法的特点·······································3

2.权益结合法·············································3

 （1）权益结合法的含义··································3

（2）权益结合法的特点·································4

3.新主体法···············································4

4.购买法和权益结合法的比较·······························4

企业合并的应用实例········································5

1.我国企业合并···········································5

2.国外企业合并···········································5

对企业合并中会计处理方法的思考、分析和选择··························6

1.企业合并方法的思考·····································6

2.企业合并会计方法的分析·································6

3.企业并方法的选择·······································7

完善我国企业合并会计处理的建议··································8

参考文献·················································10

                       内 容 摘 要

企业都在积极寻求能与之形成互补优势的企业合并。企业合并的方法包括吸收合并、创立合并和控股合并三种形式，企业合并的会计处理方法有购买法、权益结合法和新实体法。较为常用的是购买法和权益结合法，二者在国内的企业合并中同时存在有很多弊端，在实践中权衡其利弊，我国目前还不能完全取消权益结合法，但长久以来一直在不断的修改，并对企业合并这部分作了更明确、更合理的规定，取消权益结合法是一种趋势。 

关键词：企业合并；购买法；权益结合法