伴随着我国经济市场的不断发展,企业间的收购合并也愈发活跃且形式多样。我国新会计准则对于企业合并的会计处理虽然做出了各种规定,但在实务操作中仍然存在差各种问题丞待解决,其中最为明显的即企业财务股权方面的问题,这些问题的存在,为并购企业方面的财务整合带来了相应的困难。因此当前针对做好企业并购过程中的会计指导准则研究,促使企业并购工作的妥善完成,存在着必然的价值意义。 With the continuous development of China’s economic market, mergers and acquisitions among enterprises have become increasingly active and diverse. Although the new accounting standards for business mergers in China have made a variety of provisions in the accounting treatment, there are still many problems in the practical operation, which are the most obvious problems in the financial equity of enterprises. The existence of these problems, The merger of enterprises for the financial integration has brought the corresponding difficulties. Therefore, the current study of the accounting guidelines for doing a good job M & A process to promote the proper completion of M & A work, there is a certain value of the value.