Q: How do you view the merging of enterprises?
问：怎样看待企业的兼并、合并？
Merging of enterprises should be avoided as possible as permitted, in order to the successful merging.
并购企业要尽量回避风险，将风险消除在并购各环节中，最终实现并购成功。
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）。
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