随着经济市场经济体制的不断发展,企业在竞争中的优胜劣汰加剧,不可避免的出现了一些企业之间的重组和合并现象。企业的合并必然涉及到资金的变动和其他财务问题的处理,这些都对会计工作提出了严格的要求。本文拟结合相关的会计理论,对企业合并应该采取的各种会计方法做出比较,以期为企业合并中会计的处理方法提出建设性的意见。 With the continuous development of the economic market economy, the survival and the survival of the fittest of enterprises in the competition have been aggravated, and some restructuring and merger among enterprises inevitably occur. The merger of enterprises inevitably involves the change of funds and the handling of other financial problems, all of which place strict requirements on accounting work. This article intends to make a comparison between the various accounting methods that should be adopted in the business combination in combination with the related accounting theory, in the hope of putting forward constructive suggestions for the accounting treatment in the business combination.