我国的企业正处在转型的关键时期,根据企业的发展史能够得知,企业的成功途径不仅需要内部资本的积累,更重要的是通过企业合并从而迅速的扩大企业的资本规模,从而实现跳跃式的发展。企业合并所产生的会计问题一直都是会计理论界以及实务界共相关注的焦点,在我国新会计准则背景下,针对企业合并中会计问题进行理论研究就有着实际意义。 According to the history of the enterprise, it can be learned that the successful ways of an enterprise need not only the accumulation of internal capital, but more importantly, the rapid expansion of the capital scale of the enterprise through the business merger so as to realize the leap Development. The accounting problems arising from the business combination have always been the focus of the accounting theory circles and the practice circles. Under the new accounting standards in our country, the theoretical research on the accounting problems in the business consolidation has practical significance.