企业合并会计处理方法的比较

Comparison of the Accounting Treatment Methods of Enterprises Amalgamation

企业合并是指一个企业与另一个企业的联合或获得对另一个企业净资产和经营活动的控制权,将各单独的企业组成一个经济实体。企业合并主要有购买性质的合并、股权联合性质的合并,会计处理方法相应地有购买法和权益结合法。对两种会计处理方法进行比较,便可知其存在的利弊。

There are two methods of enterprises amalgamation: one is buy nature,the other is equity alliance nature.So the accounting treatment methods corresponding to these are buying and combination of rights and interests.The two methods are compared and analyzed in this article and some suggestions are put forward.