| 论换股合并与会计方法的选择 |
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| 引用本文： | 张硕.论换股合并与会计方法的选择[J].科技情报开发与经济,2006,16(6):183-184. |
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| 作者姓名： | 张硕 |
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| 作者单位： | 东北财经大学会计学院,辽宁大连,116023 |
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| 摘 要： | 通过对购买法与权益结合法的比较,说明了在中国目前的经济环境下,权益结合法在企业换股合并中还存在使用的空间,在企业合并中还是一种可选择的会计处理方法。
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| 关 键 词： | 购买法 权益结合法 会计方法 企业合并 换股合并 |
| 文章编号： | 1005-6033（2006）06-0183-02 |
| 收稿时间： | 2005-11-08 |
| 修稿时间： | 2005年11月8日 |
Discussion on the Choice of the Merge by Stocks Exchange and the Accounting Methods |
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| ZHANG Shuo.Discussion on the Choice of the Merge by Stocks Exchange and the Accounting Methods[J].Sci-Tech Information Development & Economy,2006,16(6):183-184. |
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| Authors: | ZHANG Shuo |
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| Abstract: | Through the comparison of the purchase method and the rights and interests combination method, this paper illustrates that under the current economic environment of China the rights and interests combination method, which still can be used in enterprise's merger by stocks exchange, is a kind of selectable accounting treatment method in enterprises' merge. |
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| Keywords: | purchase method right and interests combination method accounting method merge of enterprises merge by stock exchange |
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