随着企业合并的日益广泛和深入,企业合并会计问题越来越受到理论界和实务界的共同关注,特别是对企业合并会计处理方法的研究和争论一直热度不减。选择不同的合并会计处理方法会导致不同的会计结果及经济结果,甚至会 With the increasingly extensive and in-depth business combination, the issue of corporate consolidated accounting has drawn more and more attention from both theorists and practitioners. Especially, the research and debate on the methods of accounting for consolidated business have been on the decline. Choosing different combinations of accounting treatments can result in different accounting and economic results, and even