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企业合并程序
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     Business Data
     企业
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     Enterprises
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     In this paper, the author planned a detailed program about MARC data combination based on integrated library automation system II and SQL function
     详细介绍了基于ILASII图书馆管理系统,采用SQL功能实现书目转换、合并程序的编制。
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     Com-pared with the previous regulations,China's New Enterprise Accounting Regulation 33----Consolidated Financial Statements has made great breakthroughs in the definitions of important concepts such as consolidated financial statements,judgment criteri-ons of control,proportional consolidated approach,consolidated procedure,components of consolidated financial statements,the treatment of interior offset,etc.
     新颁布的《企业会计准则——合并财务报表》在合并会计报表等重要概念的定义、控制的判断标准、比例合并法、合并程序、合并报表的构成及内部抵销处理等方面与以往的标准相比,有了重大突破。
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     According to a reasonable framework of consolidated statements, this paper discusses the methodology of consolidated statement, consolidation theory, consolidation scope and consolidation procedure, etc. which are concerned with big problems of consolidated statement. The thesis is divided into six chapters.
     然后以高质量的合并报表准则应具备的特性为基础,按照合并报表准则的应有框架体系,在借鉴各国合并报表会计准则的基础上,讨论与分析了合并报表方法论、合并理论、合并范围和合并程序等涉及合并报表准则的重大问题,同时对合并报表的相关问题,即商誉会计和外币报表折算进行了研究。
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  merge procedure
In this article, a split-and-merge procedure using array algebra is proposed to make polynomial fitting faster.
      
After the histogram smoothing we analyse the remaining modes using a merge procedure.
      
A robust method for picture segmentation based on split-and-merge procedure.
      
Considering the merge procedure, false positive pixels may appear in case two blobs are merged due to the perspective effect.
      
Exactly the same statements are true for the merge procedure.
      
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The experience of developed countries tells us that the biggest harmfulness of merger and acquisition of enterprises is monopoly and control of merger procedure becomes important content of anti-monopoly law. Comparison of merger and acquisition of anti-monopoly normative enterprises between the US and Germany can consummate anti-monopoly law of China.

发达国家的经验告诉我们,企业合并带给市场的最大危害莫过于垄断问题。对企业合并的控制程序成为反垄断法的重要任务。通过比较美国和德国反垄断法规制企业合并的控制程序,也许可以从中找到完善我国反垄断法规制企业合并的程序方面的思路。

The experience of developed countries shows us that the amalgamation of enterprises will cause no greater harm to the market than the monopoly problems. The controlling procedures of amalgamation of enterprises play an important role in anti-monopoly laws. The article compares the controlling procedures of enterprises amalgamation in American anti-monopoly laws with the counterpart of Germany and proposes some ideas for improving the controlling procedures of enterprises amalgamation in Chinese anti-monopoly...

The experience of developed countries shows us that the amalgamation of enterprises will cause no greater harm to the market than the monopoly problems. The controlling procedures of amalgamation of enterprises play an important role in anti-monopoly laws. The article compares the controlling procedures of enterprises amalgamation in American anti-monopoly laws with the counterpart of Germany and proposes some ideas for improving the controlling procedures of enterprises amalgamation in Chinese anti-monopoly laws with reference to the Anti-monopoly Law of China(the draft).

发达国家的经验告诉我们 ,企业合并带给市场的最大危害莫过于垄断问题。对企业合并的控制程序成为反垄断法的重要任务。通过比较美国和德国反垄断法规制企业合并的控制程序 ,针对中国《反垄断法》(草拟稿 ) ,提出了完善中国反垄断法规制企业合并的程序方面的几点建议。

 
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