企业并购是企业经营活动的主要组成部分之一,企业并购的成功与否,能够决定企业经营的未来走向。企业并购活动会占用大量的企业发展资金,企业并购的影响因素也非常多。企业会计所提供的收购企业具体信息,能够指导企业的并购活动。而企业会计所提供的并购信息的不准确性,会对企业的并购活动产生严重影响。 Merger and acquisition (M & A) is one of the main components of business activities. The success of M & A can determine the future direction of business operation. Merger and acquisition activities will take up a lot of corporate development funds, corporate mergers and acquisitions are also many influencing factors. Corporate accounting firm provides the acquisition of specific business information, to guide the company’s M & A activities. However, the inaccuracy of M & A information provided by corporate accounting can seriously affect the M & A activities of enterprises.