在经济全球化和经济体制改革的背景下,企业间的竞争更加激烈,由此引起企业合并业务越来越多。我国企业合并会计准则规定,对于同一控制和非同一控制下的企业合并,分别使用权益结合法和购买法,而国际社会在企业合并问题上逐渐达成的共识是采用购买法核算企业合并。文章比较了权益结合法和购买法的差异,并对我国这两种方法并存做出了一些思考。 In the context of economic globalization and economic restructuring, the competition among enterprises is even more intense, which has led to more and more businesses being merged. China’s accounting standards for corporate mergers and acquisitions, for the same control and mergers under the non-control of the same, respectively, using the combination of rights and interests and the purchase method, and the international community gradually reached the consensus on the issue of business mergers is the use of purchase accounting merger. The article compares the differences between equity and purchase law and makes some thinking about the coexistence of these two methods in our country.