The Research On Application Of Purchase Method And Pooling Of Interests Method In Enterprise's Combined

At present, the cases of enterprise consolidation are increasing day by day. Meanwhile there come a series of accounting problems. Such as the choice of the enterprise accounting treatment method, the measurement and amortization of the consolidation concept etc, among which the discussion of consolidation accounting treatment is not only concerned with the connection of the international usage and our countries practice, but also of great realistic importance. This paper proceeds from general concept of enterprise consolidation accounting, particularly analyses the two main accounting methods of enterprise consolidation, combining with our countries realities and development trend, learning from the experiences abroad, some opinions are proposed about the selection of our countries enterprise consolidation accounting treatment and accounting standard, in order to push the development of our countries enterprise consolidation accounting theory and practice.Chapter one is the paper's prolusion. In this part, the paper concisely introduces the background of the enterprise consolidation accounting treatment method, and the studying conditions in domestic and abroad are also be concerned. At the end of chapter one is the method and the importance of researching the problem.The definitions and characters of the two method are introduced in chapter two. The paper concisely analysis the purchasing method and the pooling of interest approach based on the theory.In chapter three, the accounting treatment methods of enterprise consolidation are comparatively studied. There are three accounting methods of enterprise consolidation. They are purchasing method, the pooling of interesting approach and the resume method. The resume method has not been applied in the practice throughout the world wide. The pooling of interest approach is limitedly used in a few countries. Because there are many differences between the purchasing method and the pooling of interest approach. For example, the differences between the birth background, the applied consolidated action and the financial treatment, even the affecting on the economics resources allocation and the quality of the accounting information are different. Through comparatively researching the differences above, the paper deduced the advantages and disadvantages of the two methods. This paper draws the conclusion that the purchasing method would inevitably become the single method of the enterprise consolidation, the pooling of interest approach would be abrogated little by little.In chapter four, through analysing the concrete case, the paper simply describes the differences of the two consolidation accounting treatment and effect on the economics in their applying.In chapter five, the paper puts forward several opinions on the development trend of our countries enterprises consolidation accounting treatment method and the accounting standard. The method aiming to our realities, about the enterprise consolidation accounting treatment is nationally selected. Pointing to these problems four opinions are proposed that constructing the concept frame, taking the principle of metal superior to from. when distinguishing the pooling of interest approach, improving the accounting treatment of the purchasing method in order to fit to our countries realities limiting the using of the pooling interest approach and abrogating it little by little. At last international experiences should be learned from when constructing our accounting standard in order to make out our own standard suiting to the economic development based on our realities.It hopes that through researching the enterprises consolidation accounting treatment. It can push the development of the enterprise consolidation accounting theory, and further drive the process of our countries economics reform.