我國(guó)企業(yè)合并會(huì)計(jì)處理方法的實(shí)證研究.pdf

1、、777745烈虞射撥學(xué)校代碼；10488學(xué)號(hào)：0212020206243夫峰碩士學(xué)位論文題目我國(guó)企業(yè)合并會(huì)計(jì)處理方法的實(shí)證研究專業(yè)研究方向姓名導(dǎo)師企業(yè)管理財(cái)務(wù)管理趙瑞黎玉柱教授定稿日期：2005年5月8日箜!!蔓壅圣壁墊壟堂堡主堂垡堡奎AbstractInrecentyears，largescalebusinesscombinationsspreadovertheworld，itdidnotonlyhavelargeimpactone

2、conomicstructure，butbroughtuprigorouschallengetoincorporativeaccountingregulationEspeciallyinrealisticconditionthatourmarketeconomyisnotdeveloped，howtoaccountforbusinesscombinationscorrectlyhasbecometheimportantresearcht

3、askinourcountryThistextusetheoreticalresearchanddemonstrateresearch，carryondeepresearchtothemethodsaccountingOnthe，fo，rbusinesscombinationinourcountr，ybasisofresearchputforwardtothemethodviewwitheffectivenessandguidancee

4、xpecttobeabletoplayahelpingandguidingroleinmethodsaccountingforbusinesscombination，makinghisnolln，morehighefficientThethesisdividesintofifthpartstoexplain：Thefirstchapterintroduceselectedtitlemeaningandresearchpurposeoft

5、histestatfirst，then，provetoarticletotalresearchcontentsandtrainofthoughtThesecondchapterdefinebusinesscombination，economicessence，reasonsofbusinesscombinationsandmodeofbusinesscombinationssummedupthedevelopmenttrendinthe

6、worldandnewcharacteristicsoiloureconomyperiodThethirdchapterintroduceandclarifypurchaseandpoolinginterestsaccountingfromtheconceptionComparethemostdifferencesofpurchaseandpoolinginterestaccountingfromsixaspectswhichishyp

7、othesisprinciple，principleofdisposal，theconsequencesofaccounting，theoreticalbasis，informationdiscloseandinfluenceoffinancestatementThischapterappraisemeritandflowofpurseandpoolinginterestsaccountingandillustrateappliance

8、inourcountryThefourthchapterregardsthepubliccompaniesinShanghaisecurityexchangeasobjectstostudythecurrentstateofbusinesscombinationaccountinginourcountryandanalyzeexistentreasonsandhisrationalityThefifthchapterontheabove