Research On The Accounting Treatment Of Enterprise Merger In China

At present,the international accounting for business combinations are only allowed to use the purchase method,the accounting policy of enterprise merger in China's new accounting standards of purchasing method and two parallel methods,but limits the application scope of the two methods.According to our own economic environment,our country has retained its own characteristics in the process of convergence with the international community.The most striking feature of our country is that the merger of enterprises under the same control should be based on the pooling of interests method.Therefore,it is of great theoretical value and practical significance to study the method of consolidated accounting treatment in the process of convergence of accounting standards and international accounting standards.This article takes the A enterprise group as an example to study the accounting treatment methods of enterprise merger in china.First of all,the concept and classification of enterprise merger are summarized,combined with the concept and characteristics of the equity method and the purchase method,the pooling of interests method comparative analysis of differences and economic consequences of the accounting treatment and the purchase method,as the theoretical basis of this study;then,combined with the development of A enterprise the merger of the 2011 and 2014 A Enterprise Holdings merger analysis,focuses on the analysis of application of purchase method and pooling of interest method in the two merger,and summarizes its influence;finally,combined with the accounting department A enterprise case analysis,put forward to perfect the accounting method of enterprise merger proposal.It is clear that the coexistence of the two methods is a better choice.However,in terms of economic consequences,stakeholders will have different effects on the two accounting methods.At the same time in two kinds of merger accounting methods in the case of need as soon as possible to narrow the merger of two different methods of economic consequences,specifically the need to improve the equity method,improve the purchase method,improve the consolidated accounting information disclosure and strengthen the supervision and implementation of accounting standards.