目前,我国上市公司并购方式逐渐呈现出灵活多样化趋势,导致并购定价也有所调整,现阶段最典型的定价方式则是或有对价安排。或有对价作为合并对价的重要组成部分,会计处理结果会对企业合并产生直接影响,对上市公司发展起到一定作用。本文将对如何处理并购中的或有对价加以分析,提出一系列有效建议。 At present, the merger and acquisition of listed companies in China gradually shows a flexible and diversified trend, resulting in M ​​& A pricing has also been adjusted at this stage the most typical pricing is contingent consideration arrangements. As consideration or consideration as an important part of the consideration, the accounting treatment will have a direct impact on the business combination and play a certain role in the development of the listed company. This article will analyze how to deal with contingent consideration in mergers and acquisitions and put forward a series of effective suggestions.