随着经济全球化步伐的加快，公司兼并和收购（以下简称“并购”）越来越成为公司增强自身实力、实现发展战略的重要手段。公司并购时有两种处理方法：权益联营法和购买法。而采用不同的会计处理方法对并购后的公司将会产生一定甚至重大的经济影响，因而在公司并购时对方法选择 With the acceleration of economic globalization, mergers and acquisitions (M & A) have increasingly become an important means by which the Company strengthens its own power and achieves its development strategy. When the company mergers and acquisitions there are two ways: equity joint venture and purchase method. The adoption of different accounting methods on the merged company will have some or even significant economic impact, so the company mergers and acquisitions on the method of choice