Research On The Accounting Treatment Method Of Business Combination Under The Same Control In Our Country

With the rapid development of the global economy, business combination plays an increasingly important role in economic activities. Although there's a trend of international accounting treatment of the merger of enterprises has basically abolished the Pooling of Interests Method and generally use Purchase Method, our country distinctively choose “Pooling of Interests Method “ and “Purchase Method” according to business combinations under the same control and business combinations under different control, and there are many problems in the process of the use of “Pooling of Interests Method “ in business combinations under the same control, which is one of the most controversial issues in the accounting field.In order to resolve this controversy, this paper studied on the ideas of "finding and solving problems, analyzing and solving problems, solving problems and developing suggestions", comprehensively used the knowledge of financial accounting, financial management, management and other disciplines. Firstly, this paper expounded the present situation of researches and related boards on the accounting treatment method of business combinations under the same control, and introduced the theory of the merger of enterprises under the same control, which lay a foundation for the following research. Secondly, this paper analyzed the reason of choosing Pooling of Interests Method and its current application in business combinations under the same control in our country, and then this article putted forward and analyzed some problems existed in the using process of the method in our country. What's more, this paper analyzed the problems existed in the business combinations referred before using a specific case and tried to use the method of purchase into the case, which leaded to a result that purchase method can avoid the problems of the pooling of interest method. Finally, this paper putted forward that the choice of accounting treatment methods of enterprises under the same control should be based on the economic essence of enterprise merger, combine with quality requirements of accounting information, pay attention to the economic consequences of accounting treatment, adapt the international convergence of accounting standards, and analyzed the advantages purchase method has compared with the pooling of interest method on the referred aspects, which illustrated that Purchase Method has superiority and necessity in the use of business combination under the same control compared with Pooling of Interests Method...