On Problems in and Countermeasures on Accounting Practice in the Combinations of Enterprises in China

机译：我国企业合并会计实务中存在的问题及对策

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In response to the “dual system” structure with both the purchasing method and the right combining method adopted in the Standard for Business Combinations promulgated newly in China, this Article has herein analyzed the possible profit manipulation arising out of the selection of combination method on accounting practice of this country and proposed countermeasures thereon. The Author holds that these problems deserve attention of related authorities and it is imperative to strengthen supervision to ensure that the Accounting Standard for Business Enterprises-Business Combinations can be put into true play instead of being turned into a tool of manipulating business profit.

机译：针对我国新颁布的《企业合并准则》中采用购买法和权利合并法的“双重制度”结构，本文分析了会计中选择合并法可能产生的利润操纵。国家的实践并提出了对策。笔者认为，这些问题值得有关部门重视，当务之急是加强监督，以确保企业会计准则能够真正发挥作用，而不是成为操纵企业利润的工具。

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《IEEE international conference on computer science and information technology;ICCSIT 2009》|2009年|p.510-513|共4页
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作者
Guo Ya Xiong;
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正文语种
中图分类计算技术、计算机技术;
关键词
Business Combination; Accounting Practice; Profit Manipulation; Purchasing Method;

机译：业务合并会计实务利润操纵采购方式;

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On Problems in and Countermeasures on Accounting Practice in the Combinations of Enterprises in China

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