Research On Internal Control Self-Assessment Of Business Combination

On February 15th 2006, the Ministry of Finance issued a new accounting guidelines, including a basic standard and 38 specific guidelines, specific criteria in one of the "merger guidelines," compared with the accounting system, the criteria for enterprises combined definition, classification, accounting treatment, the treatment of goodwill and other content has been provided, in particular, allow the purchase method and pooling of interest method exist, and the pooling of interest method implements strict restrictions on the scope of application, bring the enterprise a larger impact.Firstly, the using of comparative method of business combinations to analysis, were the main changing point,and found that there are two main changing aspects of business combination, One of the changes is the distinction between the type of business combination, Provisions of the new guidelines are divided into a business combination under common control and non-business combination under common control; The second change is the new requirements of the confirmation of assets, liabilities and the merger on price of business combination under common control.On this basis, summarize the difference between the two methods.Secondly, use a combination of normative and empirical approach to analyse the relationship between corporate mergers and economical consequence of business combinations Select business combination occurred in the Shanghai A-share market in 2009 as a sample of listed companies,described the situation analysis of mergers of listed companies in China.Using multiple linear regression to analysis the impart of corporate mergers on the quality of economical consequence.The empirical results show that the corporate mergers have significant effect on the quality of economical consequence.Again,this paper put forward meaning,target,subject,procedure and method of business enterprise merger inner part of control evaluated by one's own.,then analyse the main problem of new revised guidelines of business combination, thus the internal control risk points a business combination should pay attention to,then use statistical methods to do a series of descriptive analysis.The fourth, aims at the circumstance of the listed company currently business enterprise merger inner part empty ego evaluation made a series of description analysis.Finally,get conclusion and as the status of Internal control for the business combination's self-evaluation,put forward some suggestions to establish and improve merger's internal control self-assessment.