浅谈企业财务运行机制的构建 [煤炭经济研究 Coal Economic Research] 企业合并的会计处理 [海峡科学 Channel Science] 试论企业财务风险的发生及防范措施 [科技进步与对策 Science & Technology Progress and Policy] ..
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国际上公认的企业合并的会计处理方法有两种：购买法和权益集合法（权益联营法）。
There are two methods about the arrangement of accountant in the merging of enterprises accepted internationally: purchase and rights and interests gathering(the rights and interests joint).
《国际会计准则》第22号中规定，企业合并根据合并的性质采用购买法或股权联合法进行会计处理。
The Rule 22 in International accounting Principles regulates that accounting should be dealt with by purchasing or pooling of interests.
在实际经济业务中，对于企业合并应采用的会计处理方法，引起了人们广泛的关注。
In economic operational practice, much attention have been paid to the merging method employed in business combination.
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