企业合并也越来越受到人们的重视,在企业合并中会计的处理方法也是目前形势下备受关注的问题。加之现在国内外政策不断变化。经济危机的隐患时刻提醒着大家,如何应对国内外市场的变化,这就要求决策者能够时刻保持清醒的头脑,寻找合理、准确的方式处理在企业合并中存在的问题,本文根据企业合并来谈谈长期股权投资产生的价值。 Mergers and acquisitions are also paid more and more attention. Accounting treatment in the process of business mergers is also the issue of great concern under the current situation. In addition, the policies at home and abroad are constantly changing. The hidden dangers of the economic crisis reminded everyone how to deal with the changes in the domestic and international markets, which requires decision makers to keep a clear head at all times, to find a reasonable and accurate way to deal with the problems in the business combination, this article based on business mergers to talk about Long-term equity investment generated value.