| 我国企业合并会计方法的经济后果——资本市场检验 |
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| 引用本文： | 张晗.我国企业合并会计方法的经济后果——资本市场检验[J].西南师范大学学报(人文社会科学版),2009,35(2):115-122. |
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| 作者姓名： | 张晗 |
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| 作者单位： | 东北财经大学会计学院,辽宁大连116025 |
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| 摘 要： | 我国企业合并会计准则将同一控制下企业合并包含在合并会计范围之内，不同于美国和国际会计准则的规定。这项会计准则采用两种不同的合并会计方法，对我国资本市场产生了不同的影响。就购买法和权益结合法对我国资本市场的影响作出检验，为我国合并会计准则采用符合我国国情的两种方法提供数据支撑。
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| 关 键 词： | 购买法 权益结合法 经济后果 |
Economic Consequences of Applying Combined Accounting Methods |
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| ZHANG Han.Economic Consequences of Applying Combined Accounting Methods[J].Journal of Southwest China Normal University(Philosophy & Social Sciences Edition),2009,35(2):115-122. |
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| Authors: | ZHANG Han |
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| Institution: | ZHANG Han (School of Accounting, Dongbei University of Finance and Economics, Dalian 116025, China) |
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| Abstract: | China＇s business combined accounting standards include the corporations under the same control of the accounting. It is different from the US and international accounting system. Two different methods of accounting are used in this accounting standard and it has a profound impact upon China＇s capital markets. This paper analyzes the impact of the purchase method and pooling of interest method on the Chinese capital market and offers the supporting data of the two methods a dopted in the Chinese merger accounting standards in line with the national conditions of China. |
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| Keywords: | the purchase method the pooling of interests method economic consequences |
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