The Combination Of Accounting Methods To The Performance Of Merger Of Listed Companies Empirical Study Of Influence

Under the background of the rapid development of the global economy,the phenomenon of enterprise merger is becoming more and more frequent and more intense.In twenty-first Century FASB and IASB eliminated the rights and kept the purchase method with international environment,China’s corporate accounting standards issued in 2006 pointed out that the difference of control enterprise merger and the same control enterprise merger China enterprise merger,the choice of accounting method of the purchase method and the pooling of interests method is the coexistence of "two yuan" structure.This raises a lot of questions.Why are there differences between accounting methods and international methods? What are the significance and reasons of the pooling of interests method in China? Different accounting methods have different effects on firm performance? Based on these questions,this paper empirically studies the relationship between the two methods of accounting treatment and enterprise performance,which is also the core of this paper.This article from the differences between the different accounting process as a starting point,from 2013 two in Shenzhen city to meet the conditions on the sample of listed companies,through empirical research methods,detailed analysis of the impact of mergers with different accounting treatment to enterprise merger performance.The construction of the comprehensive score to represent the enterprise merger financial performance indicators of financial index system by principal component analysis method will be selected,and the total score before and after the merger with the performance,in order to analyze the impact of the merger with the purchase method,the pooling method of enterprise merger performance.On this basis,the author further discusses the rationality of the pooling of interests method in China,and why many enterprises are inclined to choose the pooling of interests method.Through the empirical research conclusion: whether the merger of enterprises use the purchase method and the pooling method will improve the performance of enterprise merger,but the volatility of the purchase method in the merger performance,the merger performance showed decreased and then increased,and the influence of the equity method of the merger performance is showing continuous improvement.This also explains why many Chinese enterprises are more willing to use the equity method,but with the enterprise merger behavior and fair market,if the accounting method of standardization of enterprise accounting standards for enterprises not strict with the conditions of use,enterprises for the purposes of abusing the equity method,it will cause the enterprise financial information distortion,loss comparable,in the formulation of accounting principles,strictly defined with the interests of the conditions of use is inevitable and urgent task.