The Research On The Related Accounting Cases Of The Whole Listing After Combination Of Zhuye Group

Business combination is an important means of optimizing the allocation of resources. With the booming development of business combination activities in our country, a series of financial and accounting issues which are brought by business combination have been increasingly attracted by the domestic accounting academics, and have become a hot of our current accounting theory and practice research recently. How to do the accounting treatment about the process of business combination effectively, which enable them to reflect truly the whole process, is an important subject. In the process which our business combination and market environment are in constant development and improvement, we need a standard which guide practical operation, consider the long-term development, promote the development of mergers and acquisitions, and improve the accounting regulations.2006 the Ministry of Finance enacted new enterprise accounting standards in our country, while achieving international convergence, and maintaining a Chinese characteristics. The "common control" of business combination accounting standard has distinctive Chinese characteristics, and the common control business combination is done the accounting treatment using pooling of interests method. Many domestic studies have the discussion on the different choices of accounting methods in the process of business combination. This paper has discussed the case of the Zhuye Group listed after its combination and made the conclusions from the results of domestic and overseas related studies. First, it has made the theoretical analysis on business combination and made the contrast of business combination under common and un-common control, the purchase method and pooling of interests method; then made the concrete analysis on the whole process of the combination on the basis of the theory, finally made the conclusion of its characteristics of the case of Zhuye Group, provided some suggestions for combination of the state-owned corporations: give the enhancement of the assets evaluation of the planning listed companies, classify strictly the styles of business combinations, use accounting standards flexibility and improve the application and operability of accounting standards.