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随着经济全球化进程的不断深入,市场经济的竞争日益增加,导致一些企业在激励的竞争中被淘汰掉。而科学的企业合并,是面对市场竞争的重要措施,通过两家或两家以上的企业进行合并,充分发挥自身的优势,以使企业立于不败之地。本文结合实例,分析通过多次交易分步实现企业合并中的会计处理问题,以为长期股权投资提供理论支持。
With the continuous deepening of economic globalization, the increasing competition in the market economy has led some enterprises to be eliminated in the incentive competition. The scientific enterprise merger is an important measure in the face of market competition. It merges through two or more enterprises and gives full play to its own advantages so that enterprises can be invincible. Based on the examples, this article analyzes the problem of accounting treatment in the process of business combination step by step through multiple transactions, in order to provide theoretical support for long-term equity investment.