论权益结合法在我国的运用

自1999年美国宣布取消权益结合法以来,我国许多学者也认为我国企业合并应舍弃权益结合法而取购买法,但购买法的采用不是一蹴而就的。我国目前应以购买法为主导,允许符合条件的企业合并采用权益结合法,但必须严格限制使用条件。

The Application of Pooling of Interests Method in China

Since U.S.A. claimed to cancel the pooling of interests method in 1999, in the face of the international situation and defect of the pooling of interests method, a lot of scholars think that Chinese domestic enterprises should adopt the purchase method instead of the pooling of interests method. But the adoption of purchase method cannot be accomplished in one move. We should allow the using of pooling of interests method at present, but must define its specific using conditions.