本文以林业股份制企业合并为例,浅析两种主要的合并财务报表的方法:购买法和权益联营法。一、购买法和权益联营法起源及历史发展进程首先,考察一下购买法和权益联营法的历史发展进程。合并财务报表首先出现于美国,在本世纪初已逐渐发展为流行的惯例,规范企业合并的会计方法的准则、则始于美国注册会 This paper takes a forestry joint-stock enterprise merger as an example to analyze two major methods of consolidating financial statements: the purchase method and the equity pooling method. I. Origins and Historical Development of the Purchase Law and the Equity Pooling Law First, look at the historical development of the purchase law and the equity pooling law. The consolidated financial statements first appeared in the United States and gradually developed into a popular practice at the beginning of this century. The guidelines governing the accounting methods of business combinations started from the American Registration Association.