权益结合法

权益结合法在中国的实践和发展方向

The Way in Which Pooling of Interest Method Will be Practiced and Developed in China

与购买法相比，权益结合法无疑是一项促进政策。

Compared with the purchase method , pooling of interest method is undoubtedly a promotion policy .

本文假设TCL集团以购买法核算其合并业务，对购买法和权益结合法核算的差异进行了简要分析。

Supposing that TCL Group adopted purchasing method , difference between the two methods is briefly analyzed .

第三章以TCL集团吸收合并TCL通讯为例，比较了购买法和权益结合法下的财务状况、经营成果和主要财务指标，说明不同会计处理方法产生的经济后果。

Chapter Three analyses the merger and absorption of TCL Group as an example , compare the purchase and pooling of interest method of the financial situation , operating results and main financial targets , the different accounting treatment of the economic consequences .

关于购买法和权益结合法的比较分析

A Comparative Analysis of the Purchasing Method and the Pooling Method

企业合并会计核算方法与资源配置效率&对美国企业合并会计中权益结合法被取消的解析

Approved accounting method of enterprise merger and resources allocation efficiency

对于购买法与权益结合法应进行如何改进？

For the purchase method and the pooling of interest should be how to improve ?

通过上述分析，发现权益结合法和购买法在我国的实际应用中仍存在一定的不足。

It finds that the purchase method and pooling of interest method has deficiencies in practical application .

企业合并主要有购买性质的合并、股权联合性质的合并，会计处理方法相应地有购买法和权益结合法。

So the accounting treatment methods corresponding to these are buying and combination of rights and interests .

企业合并的会计处理方法通常有购买法和权益结合法。

There are two common accounting methods for merging of enterprises & purchase accounting and pooling of interest .

本文提出了一些相关的建议，以期对权益结合法的完善有所裨益。

The article gives some suggestions in order to be useful for the perfect of pooling of interest method .

也就是说，与权益结合法相比，购买法提供的会计信息质量更高。

That means , the purchase method can provide higher quality accounting information than the pooling of interest method .

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；

The second part is accounting business combination accounting treatment methods , it chiefly has researched purchase method and pooling of interests method ;

因此，权益结合法和购买法并存的二元格局是我国的现实选择。

Therefore , the pooling of interest method and the purchase method of binary pattern of co-existence of the reality of our choice .

同时结合我国企业合并会计处理方法发展历程，分析权益结合法在我国企业合并中存在的合理性和必然性。

Combined with our country business combination accounting treatment of the history , the article analyzed pooling of interest method in rationality and necessity .

到目前为止，企业合并会计方法主要有3种即：购买法、权益结合法和新起点法。

The accounting methods for business combination mainly include three kinds : the purchase method , the pooling of interests method and the fresh-start method .

企业合并会计方法有购买法和权益结合法，不同的合并方法适用于不同交易实质的企业合并，不同的合并方法也会呈现出不同的会计盈利数字。

Combinations accounting methods include purchase method and pooling of interest method . Different methods fit for different combination transactions and present different accounting profit figures .

在此基础上评价我国企业合并准则采用购买法和权益结合法并存的二元制结构的合理性。

On this basis , criteria for evaluation of our business combination using the purchase method and pooling of interest method co-existence of " dual system " structure of rationality .

从世界范围来看，目前得到实际应用的只有购买法和权益结合法，新起点法尚处于理论探索阶段。

From the worldwide , only the purchase method and the pooling of interests method have get the practical application at present , while the fresh-start method was still in the stage of theoretical exploration .

综合考虑两种方法对存续企业财务状况及对原有股东利益的影响，权益结合法更有利于保护合并各方的利益，降低并购成本，实效性更强。

Considering the influence on the financial statement of existing group and interest of original shareholders , pooling of interest method is more helpful to protect interest of every party and decrease cost of merger .

所以，我国现阶段的换股合并会计方法应保留权益结合法，并通过规范证券市场和完善资产评估等方式，逐步与国际合并会计准则趋同。

So at present , we should choose Pooling of Interests Method . At the same time , we should perfect the securities market and standardize the assets evaluation to close to the international combination accounting step by step .

购买法、权益结合法是企业合并中常用的也是颇具争议的两种会计计算方法，这两种方法所产生的经济影响、会计信息质量、成本是不同的。

Purchase Act , the pooling of interest method is used in the enterprise is quite controversial merger of the two accounting method . The economic impact of these two methods , the quality of accounting information , the costs are different .

从我国来看，当前的企业合并准则中允许使用的实质上也是购买法和权益结合法，对新起点法不但未进行实际应用，而且相关的理论研究也极少。

For our country , it is also the first two kinds of methods that essentially be allowed to use according to the accounting standard on business combinations . About the fresh-start method , it not only has not been used , but also the relevant theoretical research is few .

从鲁西化工合并当期和以后各期的利润等财务指标来看权益结合法比购买法有优势。

According to the financial index , like profit , of contemporary period and next periods , pooling method is superior to purchase method .