Different Combinations Of Accounting Methods For Consolidation In Business Combinations Impact Study

Since the first year of 2002,after more than a decade of integration,conflict,shuffling to breakthrough,the Chinese m&a market gradually return to rational in 2017,but the number of mergers and acquisitions still reach the height of the history of the second in 2017,and the domestic m&a case record.Corporate merger and acquisition synergy promotes the integration of resources among enterprises and improves the operating efficiency.Our country enterprise merger and acquisition as well as the rapid development has brought business combination related accounting theory and practice of test questions and,since 1995,the ministry of finance issued the "provisional regulations on consolidated accounting statements in our country,scholars of the accounting theory problems in enterprise mergers and acquisitions research and deepen constantly,the government also according to the complex accounting problems in enterprise mergers and acquisitions market continuously revised and perfected.This article is based on the current situation of China's merger accounting theory and practice,discussing the merger essence of enterprises based on the existing research on the basis of domestic and foreign research.This paper summarizes the accounting theories and practices of domestic and foreign enterprises,and points out the development trend and limitations of enterprise merger accounting treatment.Main part,the paper expounds the current rule in combination with rights and purchase method and the binary system,on the one hand,to explore the influence of different accounting method of accounting information quality,in combination with rights and purchase method have their own advantages and disadvantages in information quality performance;Combined with the case on the other hand,show different merger accounting methods for financial information,especially the influence of the financial index,compares the two different difference,and draws the following conclusion: in the Angle of outside investors,whether in the current period and the combining period after the combination with rights are passed positive financial information,and support for the share price will have a positive effect;In creditors' point of view,in the current,thickening of assets appraisal value will merge the company's assets,rights and interests multiplier performance will be reduced,so the method is more attractive,however,this may be an overestimate,because the part will be in the form of fees after the merger period amortization,if not good merger integration,in fact is implicit reduces the profitability during the later;In internal management point of view,in combination with the rights and interests more attractive than purchase method,the reason is that don't have to worry about the cost of the value-added assets problem,another reason is that internal managers have inside information advantage,more can meet the needs of the earnings management motivation.Enterprise merger involves quite a lot of business in accounting,has certain complexity,the understanding and the understanding of scholars at home and abroad based on the research results,to explore the essence of enterprise merger,by combining the real case and comparative method in combination with rights of enterprises and the merger of enterprises to find the difference of the purchase method.In order to improve the efficiency and efficiency of enterprises in China,the problem of accounting treatment is put forward.