企业并购会计问题研究+文献综述
关键词： 并购；会计问题；权益结合法；购买法；
Business Merger and Acquisition (M&A) Accounting
Abstract: With the speeding globalization, mergers and acquisitions has become one of important means for enterprises to enhance their strength and realize the strategic. First this paper Outlines the definition, types and motivations of mergers and acquisitions activity, from the comparative analysis to the theory of two kinds of merger and acquisition accounting method, characteristics and similarities and differences of the purchase method, the rights and interests, then this basis, combined with specific case analysis using different accounting methods will lead to the asymmetry of accounting information and financial fraud. Finally, aiming at the present stage our country actual situation, combined with the international merger and acquisition accounting method as prescribed by the relevant experience, aiming at reveal the accounting problems and future development trend of the reasonable advice, so as to improve the merger accounting ,as well as, the purpose of the capital market
Keywords: Mergers and Acquisitions; accounting issues；purchasing method; pooling of interests method;
目录
目录 ii
引言 1
一，企业并购概述 2
1.1 企业并购的含义 2
1.2 企业并购的分类 2
1.3 企业并购的动因 3
二，企业并购会计理论分析 5
2.1企业并购会计方法概述 5
2.2企业并购会计方法比较 6
2.2国内外企业并购会计方法比较 7
三，企业并购产生的会计问题 9
3.1会计信息不对称 9
3.1.1 会计信息不对称性的成因 9
3.1.2 不同并购会计方法对会计信息质量的影响 10
3.2虚构盈利粉饰财务状况 10
3.2.1并购会计对财务状况和经营成果的影响 10
3.2.2并购会计对财务报表和指标的影响 11
3.3操纵利润达到避税目的 13
3.3.1采用权益法对税务影响 13
3.3.2采用购买法对税务影响 13
3.4案例分析 14
四，改进并购会计问题的建议 16
4.1借鉴国外经验 16
4.2对策 17
4.3案例分析 19
五，结论及发展趋势 21
5.1结论 21
5.2发展趋势 21
致谢 23
参考文献 24
附录 25
引言
并购是兼并、合并和收购的统称，本质上就是两个或两个以上的企业根据特定的法律制度及程序合并为一个企业。并购会计处理是现代会计界争论最为持久而激烈的问题之一。并购的日益频繁给会计理论带来很多争议，其中最主要的有不同会计方法的选择对会计信息质量产生的不同影响。
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