The international accounting standards board ’ s negative attitude to this method and the chinese listed companies ’ unanimous preference to it as well as china securities regulatory commission ’ s attitude of acquiescence beyond system to it forms a sharp contrast . therefore constructing a business combination accounting system which meets chinese practice and setting a high quality business combination accounting rule basing on it to regulate and instruct practical business management are important topics in combination accounting 国际上影响较大的准则制订机构对权益结合法的否定态度,与我国上市公司对权益结合法的一致偏好以及我国证监会等对权益结合法“制度之外的默许”的态度形成了鲜明的对照,因此构建符合我国实际的企业合并会计理论体系,并在此基础上制定高质量的企业合并会计准则来规范指导实务处理是合并会计的一个重要课题。
The first part introduces amalgamation accounting criterion of our country and other countries about the regulation that which enterprise should be amalgamated and which should not be amalgamated , and at the same tune , gets enlightenment from it ; the second part analyses " temporary provisions " of our country and find out the existing problems of it and the practical problems caused by it ; the third part , on the basis of discussing the relations between amalgamation theories , " control right " theory and amalgamation range , proposes that under the lead of the theory " servicing the controllers " , regarding " control right " as the key standard , define the range of amalgamating rationally ; and to the problems that exist in our country ' s " temporary provisions " , offer the suggestions of improving from two aspects , namely " entering mechanism " and " withdrawing mechanism " ; at the same time , propose whether to amalgamate " special purpose entity " , " , " proton company " , " small - scale subsidiary " , " contract running , leasing managing , trusting and managing enterprises " or not . the author will make every effort for the new amalgamation criterion 第一部分，介绍我国及其他各国合并会计准则对合并范围的规定及从中得到的启示；第二部分，分析我国《合并会计报表暂行规定》中对合并范围规定存在的问题以及由此导致的实务操作中的问题；第三部分，在讨论合并理念和“控制”与合并范围的关系的基础上，提出以“控制者服务论”为目标导向，以“控制”为核心标准，合理界定合并范围；并针对我国“暂行规定”中存在的问题，提出改进的建议，即从“进入机制”和“退出机制”两方面完善对合并范围的规定；同时对“特殊目的实体” 、 “非同质子公司” 、 “小规模子公司” 、 “承包经营，租赁经营及委托经营企业”是否纳入合并范围提出建议，力求为即将出台的新合并准则尽微薄之力。
As to the experienced research , this thesis regards the public companies in shanghai security exchange as objects to study the current state of business combination accounting in our country . through deeply analyzing on typical cases and related regulations , we conclude that : the current regulations of business combination accounting do not touch on pooling of interest ; the regulations for mergers is purchase method , for acquisitions is not genuine purchase method ; purchase and pooling of interest coexists in the practice of business combination in our country now ; sec and finance of our country tacitly approve pooling of interest 实证研究部分，本文以上海证券交易所的上市公司为研究对象，研究发现：我国目前的合并会计相关规定中没有提及联营法；相关规定中对吸收合并的会计处理体现的是购买法的思想；对控股合并的会计处理不是严格意义上的购买法；而我国合并会计实务处理中购买法和联营法并存；财政部和证监会默许联营法的使用。
But both the theory and practice of business combination accounting are still in vague state in our country till now , as a result , the accounting information of business combination disclosed can not reflect the economic essence of business combination , influencing the decision of investors and allocation of security exchanges . study on business accounting method has far - reaching meaning 但迄今为止，我国的企业合并会计理论体系还没有成形，实务处理也很混乱，披露的合并会计信息也不能恰当地反映合并的经济实质，从而影响投资者的决策和证券市场的资源配置，因此亟需对企业合并会计方法进行研究以尽快改变这种现状。
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。
That ' s why our research should be based on international accounting standards and fas ( usa ) . concretely , our research puts forward the significance of carrying out high - quality consolidated statement , referencing on the discussion of high - quality accounting standard in usa . according to a reasonable framework of consolidated statements , this paper discusses the methodology of consolidated statement , consolidation theory , consolidation scope and consolidation procedure , etc . which are concerned with big problems of consolidated statement 具体地，本文首先借鉴了国际上关于高质量会计准则的讨论成果，提出了制定高质量合并会计准则的意义及其内涵；然后以高质量的合并报表准则应具备的特性为基础，按照合并报表准则的应有框架体系，在借鉴各国合并报表会计准则的基础上，讨论与分析了合并报表方法论、合并理论、合并范围和合并程序等涉及合并报表准则的重大问题，同时对合并报表的相关问题，即商誉会计和外币报表折算进行了研究。
