据报道 ,今年上半年 ,我国资本市场共发生并购案50起 ,金额达到1 650 0万元 ,分别是去年同期的 2 38倍和 1 83倍。可见 ,无论从数量还是金额上看 ,我国上市公司收购都有了迅猛发展。与之相应 ,有关企业合并的会计处理方法也越来越引起会计界的关注。当前 ,世界范围内处理企 It has been reported that in the first half of this year, 50 cases of mergers and acquisitions took place in China's capital market with a total amount of 165.0 million yuan, which was 238 times and 183 times respectively of the same period of last year. Can be seen, no matter from the amount or amount point of view, the acquisition of listed companies in our country have made rapid development. Correspondingly, the accounting treatment of the business combination has also drawn more and more attention from the accounting circles. At present, processing enterprises around the world