An Analysis Of The Economic Consequences Of The Combination Of Interests And Interests In China 's Merged Enterprises

The choice of accounting methods of enterprise-merger is one of the controversial issues.Even though Standards Board of the United States and the International Accounting determined purchasing method for enterprise-merger was the only applicable accounting processing method, this controversial issue will not be an end. Along with the marketing economy gradually established, most of China’s enterprises seek to improve themselves by enterprise-merger, and the merger of enterprises is one of the most important methods for the growth of enterprises.In recent years, with the continuous occurrence of enterprise-mergers, the choice of the two methods in the process of enterprise-merger has more and more obvious effect to the economic consequences of the enterprises.In order to replenish and perfect our country’s accounting standards, the Ministry of Finance has issued a number of amendments and interpretations. Under the trend of the further convergence of China’s accounting standards and international accounting standards, it worth to explore the necessity, applicability and practicability of the continuing use of the pooling of interests method in China.From the point of the theory and analysis of the pooling of interests method, this paper expounds the basic understanding of the pooling of interests method. Combining with China’s national conditions, the paper analyzes the reasons for the pattern of the purchase method and the pooling of interests method in China’s enterprise-merger. This paper points out the economic consequences, defects of the pooling of interests method and puts forward some suggestions to the pooling of interests method.In the end, the paper put forwards the prospects for the future development of the pooling of interests method.