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进入二十一世纪后,虽世界第五次并购狂潮趋于缓和,逐渐进入调整阶段,但我国企业并购交易发生了翻天覆地的变化,并购交易数量迅猛提升,并购交易质量也在原有的程度上得到了较大幅度的提高,而且兼并的过程由传统的被动逐渐向主动转变,目前我国企业并购在会计处理方面仍存在一定的问题,其中作为企业并购的重要组成部分的并购信息披露问题尤为受到广泛关注,本文通过对并购及企业并购会计目前存在的主要问题和针对企业并购会计方法的系统分析,结合个人经验对企业并购会计信息披露的问题和改进进行尝试性总结,为推动我国企业并购发展,提升企业并购会计处理水平作出努力。
Since the 21st century, although the fifth M & A spurt in the world has eased, and gradually entered the adjustment phase, the M & A transactions of our country have undergone tremendous changes. The number of M & A transactions has risen dramatically and the M & A transaction quality has also been obtained A more substantial increase, and the process of mergers from the traditional passive gradually to the initiative, the current corporate mergers and acquisitions in accounting treatment there are still some problems, of which mergers and acquisitions as an important part of M & A information disclosure issues are particularly widespread Concerned, this article attempts to summarize the major problems existing in the M & A and M & A accounting and the systematic analysis of the M & A accounting methods, and tries to summarize the problems and improvement of the M & A accounting information disclosure in combination with personal experience. In order to promote the M & Improve corporate M & A accounting treatment level to make efforts.