一、企业合并会汁产生的必然性企业作为一种经济管理活动,是随着社会经济的发展而不断发展和完善的。社会经济的发展对会计提出新的更高的要求,从而推动了会计理论和实务的发展。企业合并会计是近代会计理论和实践的重要内容,是在 First, the inevitability of the business merger juice As a business of economic management activities, with the social and economic development and continuous development and improvement. The development of social economy puts forward new and higher requirements on accounting, thus promoting the development of accounting theory and practice. Enterprise merger accounting is an important part of modern accounting theory and practice