Research On Accounting Methods Of The Merger In China's Listed Companies

Merger plays an important role in optimizing resource allocation and improving the efficiency of corporate management, and thus increasingly becomes an important part of economic life. In recent years, the number of domestic and international merger cases is growing, and particularly in the financial crisis, mergers and acquisitions in china remains strong, which makes mergers once again become the focus of everyone's attention.In 2006, China issued new accounting standards, allowing for the co-existing of purchase method and pooling of interest method. With the merger guidelines of January 1, 2007, listed companies in the implementation of guidelines for a number of provisions also have encountered many problems in practical operations, which cause our studies of listed companies and the merger accounting methods. China's accounting standards are in the process of convergence with international accounting standards, so a study on accounting methods of merger in China's listed companies has great theoretical significance and practical significance.This paper is divided into six parts. The first part introduces the research backgrounds, research meanings, proposing research methods and research ideas; the second part puts out the merger-related theories, proposing the merger of two accounting methods; the third part studies on the merger accounting methods in abroad and domestic standards, then draws on China's Inspiration merger accounting standards; the fourth part makes comparisons of the differences between the two accounting methods, then puts out a case to expound and prove; the fifth part analyses the problems of merger accounting methods which used in China's listed companies; the sixth part proposes improvements of merger accounting methods used in China's listed companies. The last part is conclusions. Based on the analysis above, the article proves the rationalities of the two merger methods co-existing in present social background. Various efforts from all aspects should be made to support the development of merger accounting.