在企业合并的会计实务中,记录企业合并的会计方法主要有购买法和权益结合法,这两种会计方法的选择一直以来是会计界所面临的难题,因为两种会计方法的选择明显影响到企业合并以及合并日后的财务状况、经营情况等重要会计指标。当这个让世界上所有并购者两难的课题摆在面前,我们究竟该如何审视和应对呢? In the accounting practice of the business combination, the accounting methods of recording the business combination mainly include the purchase method and the combination of the equity method. The choice of these two accounting methods has always been a problem faced by the accounting profession because the choice of the two accounting methods obviously affects Business combination and the financial status after the merger, operating conditions and other important accounting indicators. How can we examine and cope with this issue when we make it a dilemma for all M & A in the world?