public interest accounting 中文意思是什麼
public interest accounting
解釋
公眾利益會計，無償服務會計- public : adj （opp private）1 公共的，公眾的，公用的；人民的，社會的，國家的；政府的，公營的，公立的。2 （...
- interest : n 1 利害關系，利害；〈常pl 〉 利益。2 趣味；感興趣的事。3 興趣，關注；愛好。4 重要性；勢力；影響...
- accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
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As to the experienced research, this thesis regards the public companies in shanghai security exchange as objects to study the current state of business combination accounting in our country. through deeply analyzing on typical cases and related regulations, we conclude that : the current regulations of business combination accounting do not touch on pooling of interest ; the regulations for mergers is purchase method, for acquisitions is not genuine purchase method ; purchase and pooling of interest coexists in the practice of business combination in our country now ; sec and finance of our country tacitly approve pooling of interest
實證研究部分，本文以上海證券交易所的上市公司為研究對象，研究發現：我國目前的合併會計相關規定中沒有提及聯營法；相關規定中對吸收合併的會計處理體現的是購買法的思想；對控股合併的會計處理不是嚴格意義上的購買法；而我國合併會計實務處理中購買法和聯營法並存；財政部和證監會默許聯營法的使用。 -
The objective reasons are as follows : the uncertainty and the variety of measurement o f the accounting object, the variety of accounting practice, the complexity of involved interest, the development of accounting standard being not synchronizing with the development of accounting practice, information asymmetry, and the public contractual characteristics of accounting standard, etc. the subjective reason is the interest motive
會計對象的不確定性、計量屬性的多樣性、會計實務的多樣性和涉及利益的復雜性、會計準則發展與會計實踐發展的不同步性、信息不對稱性、會計準則的公共契約性等是其客觀原因；利益動機則是其主觀原因。
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