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购受法和权益联营法是企业购并的两种会计处理方法，但两种方法均存在一些问题，其运用一直存在争议。针时两种方法存在的主要问题、运用情况提出了改进意见，对两种方法的完善进行了探讨。
The law of acquisition and the equity joint venture are two accounting methods for the merger of enterprises. However, there are some problems in both methods, and the application has been controversial. The main problems existing in the two methods when using acupuncture are pointed out. Suggestions are put forward to improve the two methods.