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财政部在2006年发布实施的《企业会计准则第20号――企业合并》,这个准则明确的指出了在同一控制下企业合并处理,并且企业控制方有对所有需要合并企业的绝对控制权,控制方既包括多方控制的企业,也包括单方控制企业,并且控制是相对时间方面非暂时性的。企业的合并,要采用权益结合的方法,也就是不仅仅是企业控制权方面的获取或者简单转移,不是一种买卖行为,而是着重于经济方面的合并,经济资源的整合,最终保证所有参与合并的企业在利益和风险面前是均一化的。当前同一控制下企业合并的常用做法仍然是权益相结合的方式,本文通过对企业合并在同一控制的情况下进行合并方法和会计核算等论述,从而引导企业在激烈的社会竞争中获得更多的经济以及社会效益。
The Ministry of Finance promulgated the “Accounting Standards for Enterprises No. 20 - Business Combinations” implemented in 2006. This standard clearly states that business combinations involving enterprises under common control and that the business controllers have absolute control over all companies that need to be merged, The controlling party includes both multi-party controlled enterprises and unilateral controlled enterprises, and the control is non-temporary in terms of time. Merger of enterprises should adopt the combination of rights and interests, that is, not only the acquisition or simple transfer of corporate control rights, but not a trading activity, but rather the consolidation of economic resources and the integration of economic resources and ultimately the guarantee of all participation The combined firm is uniform in terms of benefits and risks. At present, the common practice of business combination under the same control is still a combination of rights and interests. In this paper, the merging method and accounting are discussed under the same control of the enterprise merger, so as to guide the enterprises to get more in the fierce social competition Economic and social benefits.