随着经济的迅猛发展和企业间竞争的日趋激烈,企业间的合并已经成为一种潮流,伴随着企业合并的是合并方法的正确选择问题。本文从概念、实质、理论分析以及对财务报告的影响等多个方面比较分析了购买法和权益结合法,并在对比的基础上对我国企业合并方法的现实选择做了总结。 With the rapid economic development and increasingly fierce competition among enterprises, the merger among enterprises has become a trend. With the merger of enterprises, it is the correct choice of the merger method. This article compares the law of purchase with the law of rights and interests in terms of concept, substance, theoretical analysis and the impact on financial reports. Based on the comparison, this article summarizes the realistic choices of the methods of business combination in our country.