There are purchase method , pooling method and fresh - start method in accounting methods dealing with acquisition by exchange of stock , whereas fresh - start method has not been in use 换股合并会计处理法有购买法，权益结合法和重新开始法三种，重新开始法在实际当中还没有得到应用。
With the current ever - increasing trend of business combination , the study of accounting methods dealing with consolidation becomes of an even significant task internationally and internally 对企业合并会计处理方法的探讨不仅是我国与国际惯例接轨的重要内容，而且也具有重要的现实意义。
With the appearance of multiplication of business combination and its ways , the criterion of combination accounting method , especially accounting method of changing shares ’ consolidation , has become the public focus 当前,对于企业合并会计方法的争论主要是围绕换股合并和权益结合法问题展开的。
In the last section , considering the status of accounting regulations for business combinations in china , we made some suggests on the accounting standards in this field in china 第五部分针对我国企业合并会计规范的现状，着重讨论了会计处理方法的选择和合并价差的处理问题，对我国相关合并准则的制定提出了一些建议。
Business combination is one kind of complex and important transactions . the different accounting methods for business combinations will lead to dramatically different results in the measurement of assets , liabilities and equities 企业合并是一种复杂而又十分重要的交易行为，有关合并会计问题的方法选择直接影响到参与合并各方的资产、负债及所有者权益的重新整合方式，影响到各方的经济利益。
Finally , based on the theory of business combination and the special economical environment in our country , we put forward several suggestions to improve and perfect the business combination accounting in our country after rational ponder on the result of experienced study 最后，为改善我国企业合并会计的现状，本文建议尽快出台符合我国实际的企业合并会计准则，规范企业合并的会计处理和信息披露，并同步考虑无形资产会计准则的制订。
By setting out from the relations between accounting standards and business environment and absorbing the prevailing international comments on business combination , put forward several proposals for the draft of business combination standards . there are : distinguish methods under common control ; select purchase or pooling of interests ; determine the validity date ; recognize the purchase cost and relevant fees ; determine the discernable assets and liabilities and their fair value ; determine the value of minorities ; recognize the goodwill , information disclosure . wish the endeavors can help push forward the development of the theory and practice of our accounting on business combination 以会计准则与企业环境的相互关系为出发点，介绍企业合并准则的国际发展动态，针对我国的现实经济环境和会计环境，对我国企业合并会计准则的制订从以下几个方面提出建议：明确共同控制下的企业合并会计处理方法；购买法和权益集合法的选择；收购生效日的确定；购买成本和相关费用的确认和计量；如何确定购入的可辨认资产和负债及其公允价值；少数股权的价值确定；商誉的处理，建议区分商誉和无形资产；信息披露的要求。
This article starts from the general concepts of business combination , analyzes in detail the two main accounting methods ( purchase and pooling of interest ) and our present accounting method dealing with consolidation , and puts forward several proposals for the draft of the standards of business combination 本文从企业合并一般概念出发，详细分析企业合并的两种主要处理方法?购买法和权益集合法以及我国合并的会计处理现状，最后结合我国现实会计环境，借鉴国外经验，对企业合并准则提出了几点建议，试图推动我国企业合并会计理论实践的发展。
Next we compared the there accounting methods for business combinations and analyzed the limitations of pooling of interests method . and then we used the theory of recognition and measurement , assets valuation theory and the theory of fair value to discuss the accounting treatment for the composing parts of " consolidated price margin " 第四部分是全文的重点，应用资产定价理论、确认和计量理论、公允价值理论等对合并会计的核心问题? ? “合并价差”的各个组成部分进行了实质分析，并且从理论上提出了相应的会计处理方法，同时也考虑了理论方法在实务应用中的可操作性。
Mergers and acquisitions have been increasingly active . m & a fead to great combination goodwill . though there are relatively complete " business combination theories " and consistent regulation on goodwill in western countries , chinese entrepreneurs and regulators know little about them because our market system is still on the construction 尽管西方经济界和会计界有着较为成熟的“企业合并会计理论”和较为一致的“商誉会计规范” ，但由于我国市场体系起步晚，目前仍处在发展培育之中，国内企业家和会计准则制定者仍对这些理论和规范缺乏系统的了解。
