合并会计报表研究

【作者】 简建辉；

【导师】 黄毅勤；

【作者基本信息】 首都经济贸易大学 ， 会计学， 2002， 硕士

【摘要】 合并会计报表一向被认为是会计领域中的三大难题之一，选择这一题目，主要想通过对西方合并会计报表传统理论和实务的系统研究，并结合我国的实际，在合理借鉴的基础上为我国合并会计报表的理论研究和合并会计报表准则的建立提供一些参考意见和建议，合并会计报表理论在我国还在探索过程中，目前我国尚未颁布关于合并会计报表的具体会计准则，针对这一现状，在我国企业合并这个客观经济基础日渐成熟的今天，全面、系统的研究合并会计报表不仅具有理论意义，而且更具现实意义。 本文共分为五部分，第一部分为概述，主要研究了企业合并的原因和形式、合并会计报表是怎样产生和发展的、合并会计报表的特点；第二部分为企业合并会计处理方法，主要研究了购买法和权益结合法。先叙述了两者的各自定义和主要特点以及权益结合法适用的条件，然后对两者进行了比较和评价；第三部分合并商誉的处理，本部分对合并商誉和负商誉的各自定义和会计处理方法进行了介绍和评论；第四部分为合并会计报表理论探讨，对合并范围、合并理论进行了研究，分别介绍了三种合并理论，并对它们进行了比较、评价与选择，最后研究了合并会计报表的局限性；第五部分为我国合并会计报表的研究，对我国合并会计报表准则的建立提出了一些原则性的意见。更多还原

【Abstract】 Combined financial statement is often considered one of three difficult problems in accounting region. Choosing this topic , I think , by systematic researching combined financial statement theory of foreign countries, that uniting our country reality can offer a piece of advice for building our country combined financial statement standard. Today in china, combined financial statement theory is in a exploratory condition, involved accounting standard about combined financial statement is not issued. Therefore, overall, systematic researching about combined financial statement not only has theory significance, but also reality significance.The thesis contains five parts, the first part is foreword, it chiefly has researched the cause and form of business combination, the production, development and features of combined financial statement; the second part is accounting business combination accounting treatment methods, it chiefly has researched purchase method and pooling of interests method; the third part is treatment of combination goodwill, it introduces, reviews the definition and accounting treatment method of combination goodwill and negative goodwill; the fourth part is consulting combined financial statement theory, it has researched combination scope, combination theories, three combination theories are respectively introduced and evaluated, and shortcoming of combined financial statement; the fifth part is researching combined financial statement in china, it provide a piece of advice for building Chinese combined financial statement standard.更多还原