在国家所颁布实施的《企业会计准则第20号——企业合并》中制定了两种企业合并的会计处理方法,一种是同一控制下的企业合并,一种是非同一控制下的企业合并。本文主要对同一控制下的企业合并会计核算问题进行了一番详细的分析和研究,旨在为同行们提供相应的借鉴。 In the “Accounting Standards for Enterprises No. 20 - Business Combinations” promulgated and implemented by the State, two accounting treatments for business combinations have been formulated: one is business combinations under the same control and the other is business combinations not under the same control. This article mainly carries on some detailed analysis and the research to the enterprise merger accounting problem under the same control, aiming to provide the corresponding reference for the colleague.