我國上市公司合并的會計方法研究.pdf

1、山西財經(jīng)大學碩士學位論文我國上市公司合并的會計方法研究姓名：丁敏申請學位級別：碩士專業(yè)：會計學指導教師：趙新順2010-03-274 Abstract Merger plays an important role in optimizing resource allocation and improving the efficiency of corporate management, and thus

2、 increasingly becomes an important part of economic life. In recent years, the number of domestic and international merger cases is growing, and particularly in the financial crisis, mergers and

3、 acquisitions in china remains strong, which makes mergers once again become the focus of everyone's attention. In 2006, China issued new accounting standards, allowing f or the co- existing

4、 of purchase method and pooling of interest method. With the merger guidelines of January 1, 2007, listed companies in the implementation of guidelines for a number of provisions also have enc

5、ountered many problems in practical operations, which cause our studies of listed companies and the merger accounting methods. China's accounting standards are in the process of convergence with interna

6、tional accounting standards, so a study on accounting methods of merger in China's listed companies has great theoretical significance and practical significance. This paper is divided into s

7、ix parts. The first part introduces the research backgrounds, research meanings, proposing research methods and research ideas; the second part puts out the merger- related theories, proposing the

8、 merger of two accounting methods; the third part studies on the merger accounting methods in abroad and domestic standards, then draws on China's Inspiration merger accounting standards; th

9、e fourth part makes comparisons of the differences between the two accounting methods, then puts out a case to expound and prove; the fifth part analyses the problems of merger accounting met

10、hods which used in China's listed companies; the sixth part proposes improvements of merger accounting methods used in China's listed companies. The last part is conclusions. Based on th

11、e analysis above, the article proves the rationalities of the two merger methods co- existing in present social background. Various efforts from all aspects should be made to support the develo