企业并购会计处理方法的研究

伴随着市场经济的发展成熟,市场竞争日益加剧和激烈,而作为市场主体的企业欲在激烈的市场竞争中生存和发展,一般通过内部扩充和外部扩张而运行,而并购则是企业外部扩张最迅速、最典型、最重要的方式。而全球经济一体化的加速发展,中国的企业并购也愈来愈频繁。本文拟对企业并购传统会计处理方法及其新理论作初步的探讨。

Methods study on accounting treatment of enterprise merger and acquisition

with the development of the market economy, the competition is getting more and more fury. And the enterprises, as the main body of the market, can only survive and develop under the severe market competition through interior and exterior extend, while merger and acquisition is the most rapid, typical and important way to extend for enterprises. The M&&A become more and more fluent in Chinese enterprise together with the accelerated development of integrative global economy. This article is trying to discuss the methods and new theories of accounting treatment of enterprise merger and acquisition.