The thesis contains five parts , the first part is foreword , it chiefly has researched the cause and form of business combination , the production , development and features of combined financial statement ; the second part is accounting business combination accounting treatment methods , it chiefly has researched purchase method and pooling of interests method ; the third part is treatment of combination goodwill , it introduces , reviews the definition and accounting treatment method of combination goodwill and negative goodwill ; the fourth part is consulting combined financial statement theory , it has researched combination scope , combination theories , three combination theories are respectively introduced and evaluated , and shortcoming of combined financial statement ; the fifth part is researching combined financial statement in china , it provide a piece of advice for building chinese combined financial statement standard 本文共分为五部分，第一部分为概述，主要研究了企业合并的原因和形式、合并会计报表是怎样产生和发展的、合并会计报表的特点；第二部分为企业合并会计处理方法，主要研究了购买法和权益结合法。先叙述了两者的各自定义和主要特点以及权益结合法适用的条件，然后对两者进行了比较和评价；第三部分合并商誉的处理，本部分对合并商誉和负商誉的各自定义和会计处理方法进行了介绍和评论；第四部分为合并会计报表理论探讨，对合并范围、合并理论进行了研究，分别介绍了三种合并理论，并对它们进行了比较、评价与选择，最后研究了合并会计报表的局限性；第五部分为我国合并会计报表的研究，对我国合并会计报表准则的建立提出了一些原则性的意见。
There are mainly two accounting methods for business combination , purchase method and pooling of interest method . at present , the focus of contention is not on using purchase method on purchase combination , but on whether using one accounting method or using both accounting methods according to different conditions about changing shares ’ consolidation 其核心问题是换股合并的经济实质是什么,对于换股合并应当采用一种会计方法还是可以采用多种会计方法,权益结合法的持续经营假设及账面对价值计价基础是否符合换股合并的法律事实等。
This paper makes the general and specific economic consequences analysis of business combinations by stock exchange which use the pooling of interests method , then points out that the pooling of interests method ’ s proper limitation leading to its abolishment on international is unavoidable base on the analysis as well as the environment of chinese current stock market . however , because of the condition to use purchase method currently in china is not mature , it is impossible to abolish the pooling of interests method in china nowadays 本文对使用权益结合法的换股合并进行了总体和案例相结合的经济后果分析,在此基础上,结合我国当前证券市场的环境,指出权益结合法自身的缺陷导致了在国际上取消其应用已是大势所趋,但当前我国购买法使用的条件还不成熟,因此在我国当前不可能取消权益结合法。
