会计基本理论与方法 meaning in Chinese

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Began with analyzing asset reorganization ' s impact on accounting theory and method , the thesis deeply probed into some important accounting problems in asset reorganization , including the choice of merger and acquisition accounting method , accounting for merger and acquisition goodwill , asset stripping and share transferring accounting , achievement and benefits of asset reorganization and construction of accounting practice mechanism after reorganization . on basis of the analysis and asset reorganization practice in china , the thesis brought forward basic thinking of improving and perfecting accounting process about asset reorganization in listed company
本文从分析资产重组对会计基本理论与方法的影响入手，对上市公司资产重组中的几个重大会计问题，包括公司并购会计方法的选择、并购商誉会计、资产剥离和股权转让的会计处理、上市公司资产重组绩效分析以及重组后会计运行机制的构建等进行了深入的理论分析和探讨，并在此基础上结合我国的资产重组实践，提出了改进和完善我国上市公司资产重组有关会计问题处理的基本思路。