摘要
企业并购会带来经济利益,同时也可能产生相应的财务风险;并购所采用的财务方式和会计方法不同,又会导致不同的财务后果。因此,企业并购必须遵循市场规律,要避免盲目性;同时,要组建并购专项基金,拓宽并购筹资渠道;还要进一步加强会计制度建设,规范并购会计方法选择。
Corporation merging can bring some economic benefits and engender many relevant financial risks as well. Different financial ways and accounting methods taken during this process will lead to different financial results. Therefore, corporation merging must follow the market law and avoid blindness. And at the same time a special fund for merging should be established, pooling ways be extended, construction of accounting system be further strengthened and choices of accounting approaches be regulated.
出处
《上海大学学报（社会科学版）》
CSSCI
北大核心
2007年第2期108-112,共5页
Journal of Shanghai University(Social Sciences Edition)
关键词
企业并购
经济利益和财务风险
财务方式
会计方法选择
corporation merging
economic benefits and financial risks
financial ways
choices of accounting approaches
