我国新会计准则明确规定了企业合并的会计处理方法:权益法和购买法。这既与国际趋势基本保持一致,也兼顾了我国国情。本文将从权益法和购买法入手,着重分析了两者的不同之处,以及两种处理方法对企业各方面的影响 China's new accounting standards clearly stipulate the accounting treatment methods of the business combination: the equity method and the purchase method. This is basically consistent with the international trend, but also take into account China's national conditions. This article will start with the equity method and the purchase method, focusing on the analysis of the differences between the two, and the impact of the two treatment methods on various aspects of the company.