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由于我国特殊的股权结构和不成熟的证券市场和资产评估市场,说明了在我国企业合并中购买法的应用条件不成熟,并对购买法在我国的应用形成制约,所以在目前情况下,权益结合法还有其应用的价值,应予以保留。
Due to the special ownership structure and the immature securities market and assets appraisal market in our country, it is illustrated that the application conditions of the purchase method in our country’s business combination are immature and the application of the purchase method in our country is restricted. Therefore, in the current situation, The value of combining law and its application should be preserved.