The Research Of Some Accounting Problems On Combination

Combination of enterprise is popular because of its important role on optimizing the allocation of resources and improving management efficiency, it is an important part of developed western countries. Because the impact of financial crisis, the uptrend of combination is end in 2008, but China catches world's eyes and is the only one country that combination keep increasing in Asia-Pacific Region. The mount of typical combine cases increase, and give rise to many accounting problems, such as how to recognize the purchase cost, how to measure goodwill,and how to choose accounting methods and theories.The theory reflect law and essence of things, and author emphasize theory is preferential. There are two characteristic of combination accounting, that is, it includes part of accounting subject and sometimes all accounting elements in space; another characteristic is maybe involving the whole accounting life. So, further studying theory is very important in order to solve accounting problems better.The paper includes six parts:PartⅠ, Introduction. The part gives a brief account on combination and its system, analyses the important significance about the research.PartⅡ, Structural theory. The part formulates many correlation theories.PartⅢ, Accounting methods and the appropriate choice. Through comparing theory and economic impact between Purchase method and Pooling of interest method, the paper tell us that pooling of interest method is appropriate for many specific conditions. In last, author gives some suggestions on how to use pooling of interest method effectively.PartⅣ, Combination theory. Through analyzing three combination theories, the paper tells us the appropriate choice in our country.PartⅤ, Combination goodwill. Through comparing how to measure goodwill between our countries and other countries, the author gives some suggestions about how to perfect accounting treatment.PartⅥ, Case about how to choose appropriate accounting treatment. Theory should be in combination with practice, after analyzing the economic impact the paper point out every method has specific conditions.