我国企业并购中的会计问题研究

摘要

随着日益开放化的市场经济和经济全球化的迅速发展,企业并购如潮水般开始席卷全球.同时,纷繁复杂的并购活动也引起了诸多的争议,传统的会计理论和实务在企业并购时面临着极大的挑战,企业并购会计方法的选取往往对并购活动能否顺利进行产生直接或间接的影响.因此,通过对购买法和权益结合法详细介绍,系统梳理我国企业在并购过程中面临的各种会计难题,然后对并购中如何降低财务风险提出针对性建议,力图使会计核算能更好、更准确地反映并购的经济实质,促使并购过程的健康、有序进行.%With the rapid development of the open market economy and economic globalization,enterprise mergers and acquisitions are beginning to sweep across the globe.At the same time,the complexity of the enterprise merger and acquisition activity has caused a lot of controversy,the traditional accounting theory and practice is facing great challenges in mergers and acquisitions,mergers and acquisitions enterprises choose accounting methods tend to mergers and acquisitions can smoothly have direct or indirect influence. Therefore,by combining the method of details of the purchase method and rights,systematically analyzes the various accounting prob-lems faced by China's enterprises in the process of mergers and acquisitions; then how to reduce financial risk and put forward some suggestions to make acquisitions,accounting can better and more accurately reflect the economic essence of mergers and acquisitions, mergers and acquisitions to promote the healthy and orderly process.