Research on Management and Accounting of Corporate Joint Venture

尽管在全球范围的商业活动中，合资企业的数量和经济重要性不断增加，但对于合资企业的形成和合并，除了国际会计准则第31号要求主要使用比例合并法，并允许使用权益法作为替代方法外，仍然没有全球公认的会计准则。日本2006年4月开始实施的《共同控制会计准则》，主要是考虑到与美国相关准则的趋同性，排除了权益法的适用。本文认为，造成这种一致性的主要原因是对“共同控制”概念缺乏共识，但由于其形成形式的多样性，其会计核算不易于统一，因此，在会计处理上，应根据合营企业协议的条款和条件，明确其与对联营企业投资的区别。有些是由合作伙伴现有业务部门的分拆组成，有些是新业务或项目的启动或合作伙伴技术或研发的反购。在合资企业的合并会计中，在日本通常采用的比例合并法掩盖了合资企业合伙人真正负责的资产和负债状况。即使没有得到制度上的批准，替代的比例合并法也是可以接受的，同样适用于管理会计。

In spite of the increasing number and economic importance of corporate joint ventures in the world-wide business activities, there still exists no globally recognized accounting standards for their formation and consolidation, except for IAS31, which requires the proportionate consolidation method to be mainly used, and allows also the equity method as the alternative.The Business Combination Accounting Standard, which is applicable in Japan from April 2006, has ruled out the application of the equity method, mainly in consideration of convergence with the concerned US Standard.This paper finds the main reason of this uniformity and for the lack of consensus concerning to the "joint control" concept, and makes clear the difference with investments in associates by the terms and conditions of JV agreements.The accounting of their formations, however, are not easy to confine into one method because of the variety of their forms ; some are consist of the split-off of the partners' existing business segments, and others are the start-up of new business or projects or the counter-purchases of partner's technology or R&D.In the consolidation accounting of JV, the equity method, which is normally applied in Japan, conceals a JV partner's really responsible assets and liabilities position.The alternative proportionate consolidation method is recommendable, also to the management accounting, even if it were not institutionally approved.