企业并购在我国资本市场上逐渐兴起,随着而来的是与企业并购相关的会计处理的问题。我国的会计制度基本上是借鉴以美国为主的制度,在应用于发展的过程中涌现出许多的不和谐因素。权益法在企业并购中的滥用,不能充分利用特殊性税务处理的税收优惠条件,以及并购企业尤其是上市公司对于并购的会计信息的披露不能达到公众的要求。以上这些都是需要会计制度的制定部门以及并购企业需要加以研究和改进的。 Mergers and acquisitions in our country’s capital market is gradually emerging, with the merger and acquisitions is related to accounting issues. The accounting system in our country basically borrows from the system dominated by the United States, and many discordant factors have emerged in its application to the development. The abuse of equity method in mergers and acquisitions can not fully utilize the preferential tax treatment conditions for special tax treatment and the disclosure of accounting information by mergers and acquisitions enterprises, especially listed companies, can not meet the public’s requirements. These are the need for the accounting department of the formulation department and M & A business needs to be studied and improved.