导　　师： 杨序谨

学科专业： 120202

授予学位： 硕士

作　　者： ;

机构地区： 五邑大学

摘　　要： 随着社会经济的发展,企业并购业务日益增多,合并形式和合并手段也日益复杂,这就对合并财务报表编制理论和实务的发展提出了新的挑战,合并财务报表的编制不可避免地成为企业财务人员和理论研究人员的必修课。然而,合并财务报表因其理论上的复杂性和难以理解性,成为会计界四大难题之一,也成为实务操作中财务人员难以越过的一座大山。为了使财务人员能够更好地理解和编制合并财务报表,进而促进合并财务报表准则的完善,本文对我国合并财务报表编制有关问题进行了研究。 首先,运用分析对比的方法较为系统地阐述了国际流行的企业合并理论和合并会计处理方法,并指出我国现行企业会计准则所作出的理论选择和创新,以为后续合并财务报表的编制奠定良好的理论基础。接着本文对我国《企业会计准则第20号——企业合并》和《企业会计准则第33号——合并财务报表》进行了详细解读,并结合案例按照现行企业会计准则的规定编制了购买日和购买日后的合并财务报表,以展示现行规范下整个合并财务报表编制的程序和路径。最后,在准则解读的基础上探索了现行企业会计准则下合并财务报表编制存在的两个问题：成本法下合并财务报表的直接编制和合并商誉的处理,以期能够为日后进一步完善和修订合并报表准则提供合理建议。 With the development of social economy, business combination and acquisition business are increasing. Merger and consolidation means are more and more complex.All of these put forward the new challenge for the development of both the theory and practice of consolidated financial statements. The preparation of the consolidated financial statements inevitably become the required course of financial personnel and research staff. However, because the theory of the consolidated financial statements is complex and difficult to understand, the preparation of the consolidated financial statements become one of the four major problems of the accounting profession. In order to make financial personnel can better understand and prepare the consolidated financial statements, and then contribute to-the improvement of the guidelines of consolidated financial statements, this article studied the issues related to our consolidated financial statements prepared. First, this article use the analytic method systematically elaborated the international popular enterprise merger theories and amalgamative accounting processing technique, and pointed out the choice and innovation that China's current accounting standards had made. Then this article gave a detailed interpretation of 'Chinese Accounting Standards No.20-merger of enterprises' and' Chinese Accounting Standards No.33--the consolidated financial statement', and unifies the case in accordance with the requirements of accounting standards to preare the consolidated financial statements on and after the date of purchase.Finally, this article explore two issues on the prearation of the consolidated financial statements:direct preparation of consolidated financial statements under the cost method and the treatment of merge goodwill.

关 键 词： 合并财务报表 现行会计准则 合并理论 成本法 合并商誉

分 类 号： [F231.5]

领　　域： [经济管理] [经济管理]