The Thinking Based on "Enterprise Accounting Standards No.20—Business Combinations"

Accounting norm is the theoretical basis of accounting practice,at the same time,it is also the outcome of the combination of accounting theory and accounting practice.Accounting norm has relative stability,but with the development and change of social economy environment,it will also change hence,and it must have corresponding modification,substantiation and elimination.This article sums up systematically the characteristics of the accounting norm No.20—— enterprise merger according to the international accounting norm and American accounting norm,points out problems of it in actual application,and puts forward clearly the basic ways of thinking about solution to the exiting problems,which has certain reference role for perfecting accounting norm No.20——enterprise merger.