近年来我国企业合并案例逐渐增多,但由于产权交易市场还不成熟,公允价值难以取得,实际工作中出现的绝大部分实例为同一控制下的企业合并。 In recent years, the number of cases of merger of enterprises in our country has been gradually increasing. However, fair value can not be obtained due to the immature property rights market and the majority of instances in actual work are mergers of enterprises under the same control.