施工企业之间的并购是促进施工企业发展壮大的一种方式,能够有效的提高施工企业的个体竞争力以及行业的整体竞争力。本文研究了我国当前施工企业发展的基本环境,并且对施工企业并购过程中的会计处理方法进行了分析和探讨,希望本文的研究能够有助于我国的施工企业降低并构成本,提升自身竞争力,促进行业的健康发展。 M & A among construction enterprises is a way to promote the development and growth of construction enterprises, which can effectively improve the individual competitiveness of construction enterprises and the overall competitiveness of the industry. This paper studies the basic environment for the current development of construction enterprises in our country, and analyzes and discusses the accounting treatment methods in the process of construction enterprises’ mergers and acquisitions. I hope this study can help our construction enterprises reduce and form the cost and improve their own competitiveness , To promote the healthy development of the industry.