反向并购属于非同一控制下企业合并的一种特殊情况。《企业会计准则》没有对反向并购会计的相关处理做出明确规定,《企业会计准则讲解》中则规定:非同一控制下的企业合并,以发行权益性证券交换股权方式进行的,通常发行权益性证券的一方为购买方。但在某些企业合并中,发行权益性证券的一方会因其生产经营决策在合并后被参与合并的另一方所控制,发行权益性的一方虽然为法律上的母公司,但实为会 Reverse mergers are a special case of a business combination not under common control. The Accounting Standards for Business Enterprises did not clearly stipulate the relevant handling of reverse merger accounting. In the “Guide to Accounting Standards for Business Enterprises”, it stipulated that the business combination not under the same control shall be issued in the form of equity securities exchange for equity issue, One party to the equity securities is the purchaser. However, in some business combinations, the parties that issue the equity securities will be controlled by the other party participating in the merger after the merger due to their production and business decisions. Although the equity-issuing party is the legal parent company,