摘 要在市场经济的促进下，企业并购已经成为企业发展的常见现象。其主要目标就是借助收购扩大自身规模，促进企业发展，以此提升其自身在市场经济中的资源抢占率。为了使其能够更好地达成目标，会计部门的担子也就越来越重。在收购的过程中，会计部门需要对双方公司所有财务进行细致全面的分析和审查，从而计算出正确的公司价值，同时也有助于双方公司进行收购谈判。但对比现阶段的实际情况，我国大多数公司在进行收购工作时都存在严重的弊端与问题，急需全面合理的纠正会计审查工作。本文主要研究了我国企业并购中存在的会计问题，并分析了蓝帆股份发行股份购买蓝帆化工股权的并购案例，分析其存在的问题，并提出相应的建议。关键词：企业并购；会计处理；会计问题AbstractUnder the promotion of market economy ， M & ； A has become a common phenomenon in the development of enterprises. Its main goal is to expand its own scale and promote the development of enterprises with the help of acquisition， so as to improve its own resource occupation rate in the market economy. In order to make it better achieve its goals， the burden of the accounting department is more and more heavy. In the process of acquisition， the accounting department needs to conduct a detailed and comprehensive analysis and review of all the financial affairs of the two companies， so as to calculate the correct company value， and at the same time help the two companies to negotiate the acquisition. However， compared with the actual situation at this stage， most of the companies in China have serious drawbacks and problems in the process of acquisition， so it is urgent to correct the accounting review comprehensively and reasonably. This paper mainly studies the accounting problems existing in the merger and acquisition of enterprises in China， and analyzes the merger and acquisition cases in which lanfan shares issue shares to purchase the equity of...
