随着经济全球化的发展,财务会计核算也向国际化会计准则趋同,并且财政部颁布了新会计准则。文章聚焦在经济日益全球化形势下的企业发展,通过研究企业合并理论及其实践成果,对非同一控制下的企业合并报表进行探讨。 With the development of economic globalization, financial accounting also converges with international accounting standards, and the Ministry of Finance promulgates new accounting standards. The paper focuses on the development of enterprises in the increasingly globalized economy. By studying the theory of corporate mergers and its practical achievements, this article discusses the business combinations under the same control.