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反向购买作为企业合并中最重要的部分,其特殊性难以理解,企业合并是企业在现代化的运营过程中针对市场经济的瞬息万变做出的一种企业规模的壮大行为,它不仅能提高企业经济效益,还会为企业带来诸多风险,笔者将对反向购买会计处理方法进行探讨,以此来促进企业合并工作的有效开展。
Reverse purchase is the most important part of a business combination. Its particularity is difficult to understand. Business combination is an enterprise-scale growth behavior that the company has made in response to the rapidly changing market economy in the modernization process. It can not only improve the business economy. The benefits will also bring a lot of risks for the company. The author will discuss the reverse purchase accounting method to promote the effective implementation of the business combination.