Reserach On The Evaluation And Control Of Risk In Enterprise Human Resoruce Management Information

With the in-depth development of economic globabization, businesscombination wave of expansion, its from the original native merger gradually tointernational merger, and business combination began from the flied ofmanufacture industry to the flied of service,catering, electronic, software,automotive and other industries. The reason why the wave of the merger isemerging endlessly, because of the merger can bring to the ecomomies of scale,high manage efficiency and optimize the allocation of corporate resource, andcontribute to the company sustainable and healthy developing. As this reason,more and more domestic and foreign companies begin to use the merger toachieve its strategic obectives.Business combination of the core issue is the choice of merger accountingtreatment, using different methods will produce different economic consequences.Therefore, the choice of business combination accounting treatment has becomea hot topic of research at home and abroad, which is also the practical problemsof China faceing merger accounting.In the environment under the InternationalAccounting Standards Board, the United States and other countries phased outthe pooling of interest method to use, and on the basis of comprehensiveconsideration of the relevant circumstances, China still allow the pooling ofinterest method and purchase issued to the coexistence of using.Firstly, the paper combing domestic and foreign scholars on the businesscombination accounting method, summarize literature of business combinationabout whether abolish the pooling of interest method, economic effect and profitmanipulation. Secondly, I will analysis differences about pooling of interestmethod and purchase method in theoretical basis, the quality of accountinginformation and economic consequences. I will comparatively analysisdifferences domestic and international accounting standards about businesscombinations accounting treatment, and expatiated the U.S. GAAP and international accounting standards to be phased out pooling of interest method.Based on the actual circumstances in china, our governments still use the poolingof interest method. Using pooling of interest method and purchase methodbrought an opportunity to manipulate profits. Chapter IV of this paper is mainlyfocus on the problems of the business combination accounting methods，Chapter V analysis the mergered case, so we can in-depth understanding of thetwo methods produce different effects and the promble exist in the e companymergers in china, and as to two accounting treatment in the practice ofapplication,the text propose a number of recommendations to improveaccounting standards. Finally, I will summarize the full text and outlook on thefuture development trend of China ’s merger accounting，and I believe that withthe development of market economy, perfect capital markets, as well as thenorms of the fair value evaluation mechanism,China will phased out pooling ofinterest method.