Research on Management and Accounting of Corporate Joint Venture

尽管在世界范围内的商业活动中，企业合资企业的数量和经济重要性日益增加，但目前还没有全球公认的企业合资企业的形成和合并的会计准则，只有IAS31要求主要采用比例合并法，也允许采用权益法作为替代。日本从2006年4月开始实施的《企业合并会计准则》排除了权益法的应用，主要是考虑到与美国有关准则的趋同。本文找到了这种统一的主要原因和对“共同控制”概念缺乏共识的原因，并通过合资企业协议的条款和条件明确了与联营投资的区别。然而，由于它们的形式千差万别，对它们的形成的叙述并不容易限于一种方法；一些是由合作伙伴现有业务部门的分拆组成的，还有一些是启动新的业务或项目或反向购买合作伙伴的技术或研发。在合资企业合并会计中，日本通常采用的权益法掩盖了合资企业实际负责的资产负债状况。另一种比例合并方法是值得推荐的，也适用于管理会计，即使它没有得到制度上的批准。

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.