摘 要
在全球经济一体化日益深化的背景下，企业并购作为推动资源配置优化、市场结构升级的重要手段，已经成为企业发展的必然选择。然而，企业并购过程中涉及的会计问题复杂多样，如并购价值评估、财务报告合并、并购后会计整合及内部控制与风险管理等，这些问题的解决与否直接关系到并购的成败和企业的长期发展。因此，深入研究企业并购中的会计问题，提出有效的对策，对于提高并购效率、降低并购风险、促进企业健康发展具有重要意义。本文围绕企业并购中的会计问题展开研究，首先分析了企业并购的基本理论、会计处理原则与方法，以及并购过程中可能遇到的会计问题，如并购价值评估的不确定性、财务报告合并的技术难题、并购后整合的会计挑战以及内部控制与风险管理的薄弱环节。随后，针对这些问题，本文提出了一系列对策和建议，包括优化并购价值评估方法、完善财务报告合并流程、加强并购后的会计整合以及强化内部控制与风险管理等。通过这些对策的实施，旨在帮助企业更好地应对并购中的会计问题，提高并购的成功率和效果，促进企业可持续发展。
关键词：企业并购；会计问题；并购价值评估；财务报告合并
Abstract
In the background of deepening global economic integration, enterprise mergers and acquisitions, as an important means to promote the optimization of resource allocation and the upgrading of market structure, has become an inevitable choice for enterprise development. However, the accounting problems involved in the process of merger and acquisition are complex and diverse, such as merger and acquisition value evaluation, financial report merger, accounting integration post-merger, and internal control and risk management, etc. Whether these problems are directly related to the success or failure of merger and acquisition and the long-term development of the enterprise. Therefore, it is of great significance to deeply study the accounting problems in enterprise merger and acquisition and put forward effective countermeasures to improve the efficiency of merger and acquisition, reduce the risk of merger and promote the healthy development of enterprises. This paper studies the accounting problems in enterprise mergers and acquisitions, first analyzes the basic theory of enterprise mergers and acquisitions, accounting treatment principles and methods, and the accounting problems that may encounter in the process of mergers and acquisitions, such as the uncertainty of value evaluation and financial report merger, the accounting challenges of merger and integration and the weak link of internal control and risk management. Subsequently, in view of these problems, this paper puts forward a series of countermeasures and suggestions, including optimizing the value evaluation method of merger and acquisition, improving the financial report merger process, strengthening the accounting integration after merger and strengthening the internal control and risk management. Through the implementation of these countermeasures, it aims to help enterprises to better deal with the accounting problems in mergers and acquisitions, improve the success rate and effect of mergers and acquisitions, and promote the sustainable development of enterprises.
Key words: Enterprise acquisition; accounting issues; value assessment of acquisition; consolidation of financial reports
目 录
中文摘要 I
英文摘要 II
目 录 III
引 言 1
第1章、相关理论概述 2
1.1、企业并购的基本理论 2
1.2、会计处理原则与方法 2
第2章、企业并购中的会计问题 4
2.1、评估方法的选择困难 4
2.2、合并报表编制的技术难题 4
2.3、资产负债的整合问题 5
2.4、内部控制的薄弱环节 5
第3章、企业并购中会计问题的对策 7
3.1、采用多种评估方法 7
3.2、提升合并报表编制能力 7
3.3、制定详细的资产负债整合计划 8
3.4、建立健全内部控制系统 8
结 论 10
参考文献 11
