试论企业合并中购买法与权益结合法

近年来，公司购并重组不断增多，合并成为企业迅速扩张的重要手段。在美国，航空业的两巨头的超强联合，在香港，兼并也成为亿万富豪的创富模式，提升企业价值的重要手段。然而我国关于企业合并的会计处理仍没有正式出台，购买法和权益结合法是企业合并常用的两种方法。但这两种方法究竟孰优孰劣，对会计信息将产生怎样的影响等方面以及权益结合法的存废的问题，都是目前会计界急需解决的问题，本文就购买法与权益结合法的比较及其对企业合并的影响并针对我国国情应怎样处理进行了初步的探讨。

Discussion About Purchase Rule and Rights & Interest Rule in Enterprise Mergence

Recently, there are many events about enterprise unit. It's the most important method. Via combine, the two huge aviation company united in USA. More billionaires appeared through enterprise amalgamate in Hong Kong, and the significant means by which can increase the value of the enterprise. Although, the accountant dealing hasn't appeared stage about enterprise mergence in China. The purchase rule and right &interest rule are the two common ways, but which of them is best or worst. Influence on accountant information and the problem of survivor or perishing about the right &interest rule. All these are the urgency in the area of accountant. This paper discuss the comparison between rights &interest rule, influence on enterprise mergence, and the measure should we take in our country.