| 浅析权益结合法在中国的应用 |
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| 引用本文： | 施金龙,徐一湘. 浅析权益结合法在中国的应用[J]. 经济研究导刊, 2009, 0(36) |
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| 作者姓名： | 施金龙 徐一湘 |
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| 作者单位： | 江苏科技大学经济管理学院,江苏,镇江,212003 |
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| 摘 要： | 权益结合法的存废问题一直存在争议,首先对购买法和权益结合法两种企业合并方法从企业业绩、并购决策优化和收益操纵方面进行比较研究,并结合中国实际情况,指出权益结合法存在的合理性,并对其在中国的推广使用提出建议。
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| 关 键 词： | 企业合并 权益结合法 购买法 |
Simply Analyse the Application of Pooling of Interest Method in China |
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| SHI Jin-long,XU Yi-xiang. Simply Analyse the Application of Pooling of Interest Method in China[J]. Economic Research Guide, 2009, 0(36) |
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| Authors: | SHI Jin-long XU Yi-xiang |
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| Affiliation: | SHI Jin-long; XU Yi-xiang(Jiangsu University of Science and Technology; School of Economy and Management; Zhenjiang 212003; China); |
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| Abstract: | The existence or the abolishment of the pooling of interest method is a controversial issue.At first,the author compares the two methods from enterprise s achievements,merging decision s optimizations and earnings controlments.Then proceed from actual condition of our country,point out the existing rationality of the pooling of interest method,then bring up suggestions for using the pooling of interest method successfully. |
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| Keywords: | business combination pooling of interest method purchase method |
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