随着市场经济的发展,许多企业发现能够快速实现资本增加的方式是资本集中,资本集中虽然不能增加社会的总财富但是它能使局部的财富得以增长,而并购又是实现资本集中的方式之一,故而并购的隐性成本问题就显得十分重要。现代企业并购中隐性成本之所以很难测算与预防,是由于信息不对等或是在并购项目中产生利益纠纷,这是会计自身所具有的特点,这种特点可能导致企业并购走向失败。本文就企业并购中隐性成本问题以及应对措施进行了详尽的阐述,也对隐性成本这一概念做出了解析。 With the development of the market economy, many enterprises find that the way to achieve rapid capital increase is capital concentration. Although capital concentration can not increase the total wealth of the society, it can increase the local wealth, and the merger is the way to achieve capital concentration Therefore, the hidden cost of M & A is very important. The reason why the implicit cost in the modern M & A is difficult to measure and prevent is because the information is not equal or the interest dispute arises in the M & A project. This is the characteristic of the accounting itself, which may lead to the failure of M & A. This article elaborates on the implicit cost of M & A and the countermeasures, and also analyzes the concept of implicit cost.