会计处理方法在国内外都经历了不断演变的过程,目前我国企业合并采取权益结合法和购买法,根据我国目前的资本市场发展水平,两种会计处理方法的存在都具有合理性,针对这两种方法存在的问题进行了分析,提出一些改进的建议,不断促进我国与国际会计准则持续趋同。 At present, the accounting methods have undergone evolving process both at home and abroad. At present, the merger of our country’s enterprises takes the combination of equity and purchase and the purchase method. According to the current level of capital market development in our country, the existence of both accounting methods is reasonable. Analyzed the problems existing in the methods of production and put forward some suggestions for improvement so as to continuously promote the continuous convergence of our country and international accounting standards.