企业合并,可以说是市场经济不断壮大的一种产物,两个企业拥有共同的志向并且可以达成合并协议,就说明这两个企业在各个方面已经具备了一定的实力,有了自己的优势,要不然又怎么会发出合并的橄榄枝?本文对企业合并进行了概述,其中包括企业合并的三种形式;接下来,两个企业进行合并,还需要对合并进行会计处理,那么这里就出现了不同的处理方法;最后阐述了我国企业合并会计准则存在的问题并提出了建议。 Business merger can be said to be a product of a growing market economy. The two companies have common aspirations and can reach a merger agreement. This shows that the two companies have acquired certain strength in all aspects and have their own advantages. How else would a consolidated olive branch be issued? This article provides an overview of business combinations, including three forms of business combination. Next, the merger of the two companies requires accounting for the merger, At last, the problems existing in the accounting standards of Chinese enterprises’ mergers are expounded and suggestions are put forward.