百度知道 - 信息提示

Sixteenth central committee of the construction of socialist new countryside is the key problem of rural financial targets for the new rural construction can provide strong support. This paper discusses the basic situation of the rural financial system, and then analyses the rural financial system, the main problems of finally puts forward to reform and perfect the financial system in China, so as to our strategic measures in the construction of new countryside provide financial support. Long-term since, the rural financial exist effectiveness and adaptability of the two deep problems. Adaptive efficiency is the basis and premise, effectiveness is adaptive power and goals. To improve the effectiveness of rural finance and adaptability, is a complicated system engineering, the key lies in financial construct reasonable financial structure, and to properly handle a series of related problems, such as in the financial industry expand opening up and improve internal open, establishing rural financial competition and cooperation mechanism, etc.

In a business combination, the combined company to obtain the excess return that the combined company ability to pay the purchase price will exceed the combined fair value of net assets, the excess is recognized as goodwill. Similarly, in a business combination, there are still another phenomenon, he incurs the book and some enterprises failed to stand the negative factors, so that the merged companies to pay the purchase price may be lower than the combined net assets is the fair value of combined price and time are combined net assets reflects the difference between the fair value of a negative, the negative should be confirmed, confirmed the accounts should be how to deal with academic circles has been a controversial topic of accounting. Relative goodwill, which is lower than the cost of investment is to buy companies and enterprises the difference between the fair value of net assets. This negative goodwill arising on the analysis, the recognition of negative goodwill and the accounting treatment of the issues discussed.