在现代社会,企业合并是一种重要的社会资源再分配的方式,在财务上对企业合并的处理方法主要有两种:购买法和权益结合法。本文讲述了购买法和权益结合法的区别,针对购买法和权益结合法在企业在编制财务报表时产生的差异和影响作了分析,对我国企业合并在财务方面的处理方法进行了深入研究。 In modern society, the business merger is an important way of redistribution of social resources. There are mainly two ways to deal with the business merger financially: the law of purchase and the law of equity. This paper describes the difference between the purchase law and the law of combination of rights and interests, analyzes the differences and influences of the purchase law and the law of equity in the preparation of the financial statements, and deeply studies on the financial aspects of the business combination in China.