从蒙牛并购雅士利看控股合并动因及其会计处理方法

摘要

Mengniu’s merging and acquiring Yashili is the largest case in China’s dairy industry so far. Under the background that China’s government greatly encourages M&A in China’s dairy industry, the case is expected to lead to further integration in Chi-na’s dairy industry. The paper analyzes the motivation of Mengniu’s merging and acquiring Yashili and explores its accounting treat-ment methods so as to provide experience and reference to M&A for China’s enterprises.%蒙牛并购雅士利事件是中国乳制品行业迄今为止最大的并购案。在政府大力鼓励乳品业兼并重组的背景下，蒙牛并购雅士利或将拉开国内乳品企业大规模兼并重组的序幕。本文对蒙牛收购雅士利的动因进行了分析，并对其会计处理方法进行了探讨，借此对中国企业的控股合并提供一定的经验和借鉴。