| 关于我国换股合并会计处理方法的探讨 |
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| 引用本文： | 罗慧.关于我国换股合并会计处理方法的探讨[J].广西大学梧州分校学报,2005,15(4):7-9. |
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| 作者姓名： | 罗慧 |
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| 作者单位： | 广西大学梧州分校,广西梧州543002 |
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| 摘 要： | 尽管权益结合法存在许多缺陷，但由于购买法目前在我国尚不具备现实运用环境，且为了促进我国企业合并的发展，现阶段应允许我国进行换股合并的食业采采权豁结合法。
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| 关 键 词： | 焕股合并 购买法 权益结合法 |
| 文章编号： | 1009-2633（2005）04-0007-03 |
| 收稿时间： | 2005-08-26 |
A Discussion on Accounting Method Related to the Mergence by the Exchange of Stocks |
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| Luo Hui.A Discussion on Accounting Method Related to the Mergence by the Exchange of Stocks[J].Journal of Guangxi University Wuzhou Branch,2005,15(4):7-9. |
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| Authors: | Luo Hui |
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| Abstract: | As the pooling of interest method has many defects, the purchase method can't be used in China in current situation. The pooling of interest method should he allowed to use in China by exchanging the stocks at the mergence of the enterprises present. |
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| Keywords: | mergence by exchange of stock purchasc method pooling of interest method |
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