摘  要
　　企業(yè)合并會計問題一直以來都是會計理論界和實務(wù)界所共同關(guān)注的問題，同時也是爭議不斷的會計領(lǐng)域。其中，企業(yè)合并的會計政策選擇一直是爭議的焦點，選擇不同的合并會計政策會導(dǎo)致不同的會計后果以致不同的經(jīng)濟后果，甚至?xí)绊懙狡髽I(yè)并購的順利進行。20年代90年代那場全球合并浪潮背景下，美國、英國等發(fā)達國家為了更好的反映經(jīng)濟行為的實質(zhì)，為信息使用者提供高質(zhì)量的會計信息，進而促進證券市場上資源的有效配置，取消了權(quán)益結(jié)合法。與我國頒布的企業(yè)合并準(zhǔn)則允許權(quán)益結(jié)合法和購買法共存的二元制局面形成鮮明對照。
　　本文從企業(yè)合并出發(fā)，詳細分析企業(yè)合并的兩種主要會計處理方法---購買法和權(quán)益結(jié)合法的特別及二者的比較，總結(jié)出兩種方法的優(yōu)缺點。并由此對我國頒布的企業(yè)合并準(zhǔn)則允許權(quán)益結(jié)合法存在的合理性進行分析，最后提出建議和對策，以期有利于準(zhǔn)則的發(fā)展和完善。
【關(guān)鍵詞】企業(yè)合并   購買法   權(quán)益結(jié)合法    二元制格局

Abstract
　　　Enterprise merger accounting problems have been accounting theory and practice for the common concerns, but also dispute continuously accounting field. Among them, the enterprise merger accounting policy choice has been controversial, the choice of accounting policy merger will result in different accounting consequences so that different economic consequences, or even affect the enterprise merger smoothly. In the 20 s in the 90 s under the background of the global merger wave, the United States, Britain and other developed countries in order to better reflect the essence of economic behavior, for information the user with the quality of accounting information, and promote the securities market resources effectively configuration, cancel the combination with rights. And our country issued enterprise merger standards allow rights purchase method of combination and coexist binary system a stark contrast to the situation.
　　This paper starting from the merger of enterprise, detailed analysis enterprise merger of two major accounting treatment- -the purchase method and the rights and interests of the combination with special and their comparing, sums up the advantages and disadvantages of the two methods. Then the our country issued enterprise merger standards allow rights and the rationality of the existence of combination analysis, and finally proposes some Suggestions and countermeasures so as to contribute to the development of standards and perfect.
Keywords: amalgamation of enterprise  purchase method  equity method  dual structure

  
目  錄
一、前言 (XX)
二、企業(yè)合并的概念、動因、方式和核算 (XX)
　?。ㄒ唬┢髽I(yè)合并的概念 (XX)
　?。ǘ┢髽I(yè)合并的動因  (XX)
　?。ㄈ┢髽I(yè)合并的方式 (XX)
　　（四）企業(yè)合并的核算 (XX)
三、企業(yè)合并的會計處理方法及其特點 (XX)
　?。ㄒ唬┵徺I法 (XX)
　?。ǘ?quán)益結(jié)合法 ( XX)
四、購買法和權(quán)益結(jié)合法比較 (XX)
　?。ㄒ唬┻m用行為不同 (XX)
　　（二）所依據(jù)的理論假設(shè)不同 (XX)
　?。ㄈ嬏幚碓瓌t不同 (XX)
　?。ㄋ模嫿Y(jié)果不同 (XX)
　?。ㄎ澹喜蟊淼挠绊懖煌?nbsp;(XX)
　?。λ枚愑绊懖煌?nbsp;(XX)
五、我國企業(yè)合并會計方法選擇及建議對策 (XX)
　?。ㄒ唬┪覈髽I(yè)合并會計方法選擇---二元制格局 (XX)
　　（二）我國企業(yè)合并會計方法選擇的建議對策 (XX)
六、結(jié)束語 (XX)
注    釋 (XX)
參考文獻     (XX)