The Innovative Study on the Accounting Supervision of Business Merger
The business merger is generally divided into the expansive merger, the financial merger and the mixed merger according to the economic agent. The economic agent decides the substance and form of the business merger, direct ly affecting the quality of the accounting informat ion and leading to different economic consequences. If enterprises are merged mainly for financial reasons, it is easier to create the bad consequences of glossing over the financial statements and false accounting information. The accounting norm should implement the principle of taking the substance rather than the form into consideration, moreover adapt the requirements of the overall accounting environment and be mainly responsible for the regulation and supervision of the accounting treatment in the financial merger of enterprises. From a long term this will become a basic direct ion for the development of the accounting norms in the future merger of enterprises. Therefore, in order to improve the accounting norm of the me rger of our countrys enterprises, our attention should be focused on judging the economic agent and substance of the merger according to the related accounting information disclosed by the enterprises and setting the proper accounting treatment method; in order to perfect the governments accounting supervision system, our attention should be focused on implementing strictly the system of the examination and approval of the financial merger informat ion.
business merger economic agent financial merger accounting supervision
Yang Luoxin Cheng Congxi
Economy and Management College, Wuhan Polytechnic University, Wuhan, P.R.China, 430023
国际会议
4th International Conference on Productinnovation Management(第四届产品创新管理国际会议)
武汉
英文
1242-1247
2009-08-22（万方平台首次上网日期，不代表论文的发表时间）