企业并购是资本运作的主要方式,是企业实现快速扩张的重要途径。企业并购的实质是企业间权益的重新分配和组合过程。企业合并通常可采取吸收合并、创立合并、换股合并三种形式。企业并购会计处理是否合法合规将严重影响并购方和被并购方双方的利益。本文主要对企业并购财务管理问题进行研究。 Merger and acquisition (M & A) is the main mode of capital operation and an important way for enterprises to achieve rapid expansion. The essence of M & A is the process of redistribution and combination of rights and interests among enterprises. Mergers and acquisitions can usually take mergers, mergers and acquisitions, mergers and acquisitions in three forms. The legal compliance of the accounting treatment of M & A will seriously affect the interests of both the merger and acquisition sides. This article mainly studies the financial management of M & A.