Research On The Accounting Problems Related To Chinese Enterprise’s Mergers And Acquisitions

Both global economic integration and the development of market economy in China provide afavorable condition for enterprises’ development. What’s more, they make the enterprises’development is confronted with complex strategic choices. From a global perspective, now theenterprise’s mergers and acquisitions can be considered as the important means for the developmentof enterprises. The practice of enterprise’s mergers and acquisitions also shows that the enterprise’smergers and acquisitions has played an important role in the development of the enterprises and thewhole social economy, the implementation of accounting of enterprise’s mergers and acquisitions isa very important work. Internationally, developed countries such as the USA and UK have a longhistory on the use of the accounting of enterprise’s mergers and acquisitions. In addition, thesecountries have their own way to deal with the accounting of enterprise’s mergers and acquisitions.The use of the accounting of enterprise’s mergers and acquisitions in the Chinese enterprises startedlate, but it developed rapidly. The activity of the accounting of mergers and acquisitions hasgradually become the important part of the Chinese enterprises’ operating. In this case, it’simportance is obvious.In2006, China issued “The Accounting Standards for Business Enterprises" which make thestipulation to the use of the accounting of enterprise’s mergers and acquisitions. Although thecurrent accounting standards for the use of the accounting of enterprise‘s mergers and acquisitionshas played a positive role in promoting Chinese economy, and promote the healthy development ofChina’s economy as a whole, there are still some problems in the theory and practice. As a result, itis still of a certain theoretical and practical significance to further research, development andimprovement of the accounting of enterprise’s mergers and acquisitions.This paper discusses the importance of enterprise merger accounting work on condition that itconsiders the theory of accounting of enterprise’s mergers and acquisitions, and analyzes currentmethods on the problem. Then it analyzes the related problems of accounting of enterprise’smergers and acquisitions combining with the status of enterprise’s merger and acquisition in China.Finally, the paper puts forward some suggestions about how to finish the work of accounting ofenterprise’s mergers and acquisitions reasonably and effectively, in order to play a certain referencerole in the research of accounting of enterprise’s mergers and acquisitions...