摘要
运用因素分析法分析合并价差,可以看出合并价差与合并商誉、股权投资差额既有区别又有联系,但我国上市公司关于合并价差的披露极不规范,因此有必要根据合并价差的内容规定不同的会计处理方法,以改进合并价差披露不规范和杜绝利用合并价差操纵利润的行为,最终使其退出现行会计规范。
Using factor analysis method, we can see that there are differences and connections among consolidated difference equity, investment discrepancy and combination goodwill. But as consolidated difference disclosure of listed companies in China is not standardized, it is necessary to stipulate different accounting handling methods according to the content of consolidated difference to improve the irregularity of the disclosure of consolidated difference and profit manipulation so that they finally withdraw from the present accounting norm.
出处
《广东商学院学报》
2005年第2期62-64,共3页
Journal of Guangdong University of Business Studies
关键词
合并价差
合并商誉
股权投资差额
会计处理
consolidated difference
combination goodwill
equity investment discrepancy
accounting handling
