摘 要
企业并购作为现代企业发展的重要战略手段，在优化资源配置、提升企业竞争力方面发挥着不可替代的作用，然而其中的会计处理方法复杂多样且至关重要。本研究旨在深入探讨企业并购中的会计处理方法及选择策略，以期为企业提供科学合理的决策依据。通过对国内外相关文献的系统梳理，结合我国现行会计准则与实际案例分析，重点研究了购买法、权益结合法等主要会计处理方法的适用条件、操作流程及其对企业财务状况的影响。研究发现，不同会计处理方法的选择会显著影响企业的资产负债表、利润表以及现金流量表，进而影响到企业的价值评估与市场反应。创新性地构建了基于多因素考量的会计处理方法选择模型，该模型综合考虑了并购双方的行业特性、规模差异、资产结构、盈利能力等因素，为并购企业提供了一套系统的决策框架。研究结果表明，合理选择会计处理方法不仅有助于准确反映企业的真实财务状况，还能有效降低并购风险，提高并购成功率，对促进企业健康发展具有重要的理论和实践意义。
关键词：企业并购 会计处理方法 购买法
Abstract
Corporate mergers and acquisitions (M), as a critical strategic tool for modern enterprise development, play an indispensable role in optimizing resource allocation and enhancing corporate competitiveness. However, the accounting treatment methods involved are both complex and of paramount importance. This study aims to delve into the accounting treatment methods and selection strategies in corporate M to provide enterprises with scientific and rational decision-making bases. By systematically reviewing relevant domestic and international literature, and integrating China's current accounting standards with practical case studies, this research focuses on the applicability, operational procedures, and impacts on financial statements of major accounting treatment methods such as the purchase method and the pooling-of-interests method. The findings indicate that the choice of different accounting treatment methods significantly affects the balance sheet, income statement, and cash flow statement, thereby influencing corporate valuation and market reactions. Innovatively, a multi-factor-based accounting treatment method selection model is constructed, which comprehensively considers factors including industry characteristics, size differences, asset structure, and profitability of the merging entities, providing a systematic decision-making fr amework for M enterprises. The results show that appropriate selection of accounting treatment methods not only helps accurately reflect the true financial condition of enterprises but also effectively reduces M risks and increases the success rate of mergers and acquisitions, holding significant theoretical and practical implications for promoting healthy enterprise development.
Keyword:Corporate Acquisitions Accounting Treatment Methods Purchase Method
目 录
1绪论 1
1.1企业并购会计处理的研究背景与意义 1
1.2国内外研究现状综述 1
1.3研究方法与技术路线 1
2企业并购的会计处理基础理论 2
2.1并购相关概念界定 2
2.2并购会计处理的基本原则 2
2.3不同类型并购的特点分析 3
2.4并购会计处理的法规框架 4
3并购中的具体会计处理方法 4
3.1购买法的应用及案例分析 4
3.2权益结合法的操作要点 5
3.3混合并购的会计处理特点 5
3.4特殊事项的会计处理方式 6
4并购会计处理的选择策略 6
4.1影响会计处理选择的因素 6
4.2不同情境下的策略选择 7
4.3会计处理选择的风险评估 7
4.4提升会计处理决策质量的建议 8
结论 8
参考文献 10
致谢 11
企业并购作为现代企业发展的重要战略手段，在优化资源配置、提升企业竞争力方面发挥着不可替代的作用，然而其中的会计处理方法复杂多样且至关重要。本研究旨在深入探讨企业并购中的会计处理方法及选择策略，以期为企业提供科学合理的决策依据。通过对国内外相关文献的系统梳理，结合我国现行会计准则与实际案例分析，重点研究了购买法、权益结合法等主要会计处理方法的适用条件、操作流程及其对企业财务状况的影响。研究发现，不同会计处理方法的选择会显著影响企业的资产负债表、利润表以及现金流量表，进而影响到企业的价值评估与市场反应。创新性地构建了基于多因素考量的会计处理方法选择模型，该模型综合考虑了并购双方的行业特性、规模差异、资产结构、盈利能力等因素，为并购企业提供了一套系统的决策框架。研究结果表明，合理选择会计处理方法不仅有助于准确反映企业的真实财务状况，还能有效降低并购风险，提高并购成功率，对促进企业健康发展具有重要的理论和实践意义。
关键词：企业并购 会计处理方法 购买法
Abstract
Corporate mergers and acquisitions (M), as a critical strategic tool for modern enterprise development, play an indispensable role in optimizing resource allocation and enhancing corporate competitiveness. However, the accounting treatment methods involved are both complex and of paramount importance. This study aims to delve into the accounting treatment methods and selection strategies in corporate M to provide enterprises with scientific and rational decision-making bases. By systematically reviewing relevant domestic and international literature, and integrating China's current accounting standards with practical case studies, this research focuses on the applicability, operational procedures, and impacts on financial statements of major accounting treatment methods such as the purchase method and the pooling-of-interests method. The findings indicate that the choice of different accounting treatment methods significantly affects the balance sheet, income statement, and cash flow statement, thereby influencing corporate valuation and market reactions. Innovatively, a multi-factor-based accounting treatment method selection model is constructed, which comprehensively considers factors including industry characteristics, size differences, asset structure, and profitability of the merging entities, providing a systematic decision-making fr amework for M enterprises. The results show that appropriate selection of accounting treatment methods not only helps accurately reflect the true financial condition of enterprises but also effectively reduces M risks and increases the success rate of mergers and acquisitions, holding significant theoretical and practical implications for promoting healthy enterprise development.
Keyword:Corporate Acquisitions Accounting Treatment Methods Purchase Method
目 录
1绪论 1
1.1企业并购会计处理的研究背景与意义 1
1.2国内外研究现状综述 1
1.3研究方法与技术路线 1
2企业并购的会计处理基础理论 2
2.1并购相关概念界定 2
2.2并购会计处理的基本原则 2
2.3不同类型并购的特点分析 3
2.4并购会计处理的法规框架 4
3并购中的具体会计处理方法 4
3.1购买法的应用及案例分析 4
3.2权益结合法的操作要点 5
3.3混合并购的会计处理特点 5
3.4特殊事项的会计处理方式 6
4并购会计处理的选择策略 6
4.1影响会计处理选择的因素 6
4.2不同情境下的策略选择 7
4.3会计处理选择的风险评估 7
4.4提升会计处理决策质量的建议 8
结论 8
参考文献 10
致谢 11
