| 合并会计的经济学思考 |
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| 引用本文： | 黄菊珊.合并会计的经济学思考[J].中央财政金融学院学报,2002(10):54-57. |
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| 作者姓名： | 黄菊珊 |
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| 作者单位： | 南开大学 天津300071 |
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| 摘 要： | 在合并会计的研究中引入现代经济学理论 ,可以使我们以开阔的理论视野 ,重新审视合并会计的理论和实务问题。本文在这方面进行尝试 ,以现代经济学为指导 ,重点讨论了合并会计的目的——原则和合并会计制度等问题。
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| 关 键 词： | 企业购并 合并会计 制度经济学 |
| 文章编号： | 1000-1549(2002)10-0054-04 |
Economic Thought on Accounting for Consolidations |
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| HUANG Ju-shan.Economic Thought on Accounting for Consolidations[J].Journal of Central University of Finance & Economics,2002(10):54-57. |
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| Authors: | HUANG Ju-shan |
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| Institution: | HUANG Ju-shan |
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| Abstract: | Study of accounting for consolidations based on modern economics can make us relook closely at the theoretical and practical questions of accounting for consolidations on a wide field of theoretical vision. The article does some attempt at this respect, under the guidance of modern economics, emphatically discusses the objectiveprinciple and regulation of accounting for consolidations and so on. |
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| Keywords: | Business combinations Accounting for consolidations Institutional economics |
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