从购买法和权益结合法的基本概念出发,对二者的区别进行了比较,并进行了购买法与权益结合法的合并效应比较,最后重点探讨了我国新会计准则对两种方法的现实选择。 Based on the basic concepts of purchasing law and equity combining law, the differences between the two methods are compared and the comparison of the combining effect of the purchasing law and the rights and interests combination law is made. Finally, the realistic choice of the two methods in China’s new accounting standards is discussed emphatically .