不完全市场经济条件下我国企业合并会计处理方法选择

2006年财政部颁布了38项具体会计准则,新准则在充分结合目前我国会计环境的基础上,实现了与国际惯例的趋同。文中在阐述我国不完全市场经济的基础上,深入分析了新会计准则在企业合并中会计处理方法的选择,对权益结合法和购买法进行了对比分析,并进一步给出了企业合并会计处理方法选择方面的建议。

Selection of Accounting Methods in Chinese Business Combination in the Imperfect Market

The promulgation of 38 items of accounting standards by Ministry of Finance in 2006 has made Chinese accounting standards,which are based on our country's accounting environment,come to be in line with IAS(International Accounting Standards).This article elaborates China's imperfect market system,analyzes the new accounting standards on the selection of methods in the process of the business combination,compares the Pooling-of-Interests Method and Purchase Method and,finally,offers some suggestions for choosing accounting methods in the process of business combination.