新设合并作为一种合并方式,其会计核算应予以重视。本文认为同一控制下应采用权益结合法,而非同一控制下,是采用购买法还是新起点法进行核算,对这两种方法进行了分析和比较。得出新起点法更适合新设合并,但同时也存在操作的现实障碍。 The new merger as a way of merger, its accounting should pay attention. This paper argues that under the same control, the combination of equity and interests should be adopted, rather than under the same control, whether to adopt the purchase method or the new starting point method for accounting, and the two methods are analyzed and compared. Draw a new starting point is more suitable for the new merger, but there are also practical obstacles to the operation.