近年来 ,公司购并重组不断增多 ,合并成为企业迅速扩张、走多元化经营之路、提升企业价值的重要手段。若不考虑少数股权 ,购受控股权益方式下的合并报表与吸收合并方式下合并会计报表 ,其作用和原理是相同的。为此 ,本文就吸收合并方式下的购买法与权益结合法 ,对合并会计报表 In recent years, the company mergers and acquisitions continue to increase, the merger has become an important means for enterprises to rapidly expand, take the diversified management and enhance the value of the enterprise. If you do not consider minority interests, the combined effect of the purchase of shareholding under the control of the consolidated financial statements and merger accounting statements, its role and the principle is the same. To this end, this article merger under the method of mergers and acquisitions law and rights and interests of the merger of the consolidated financial statements