在经济全球一体化不断深入背景下,各企业也都逐渐重视起了兼并与扩大。企业合并不仅可以带来较大的规模效应,对资源配置做出进一步优化,促进管理效率的大幅度提升,也有助于推动企业的健康、可持续发展。在此过程中,操纵利润方面会产生诸多问题,因此,为了尽可能的消除企业合并带来的不良影响,应不断加强会计处理、利润操作探究。 Under the background of deepening economic globalization, all enterprises also gradually attach importance to mergers and expansion. Business mergers can not only bring about larger scale effects, further optimize the allocation of resources and promote the substantial improvement of management efficiency, but also help to promote the healthy and sustainable development of enterprises. In this process, there are many problems in the operation of profits. Therefore, in order to eliminate the adverse effects of business mergers as much as possible, we should continue to intensify the exploration of accounting treatment and profit operation.