由于对会计准则理解和执行上的偏差,上市公司在反向购买中,对合并商誉的初始计量方法存在差异,导致企业合并后的财务报表和各种财务指标存在重大差异,特别是导致了上市公司企业并购后的财务指标变得不具可比性,从而降低了会计 Due to the deviation of comprehension and implementation of accounting standards, the initial measurement of merger goodwill of listed companies in reverse purchase has differences, resulting in the significant difference between the consolidated financial statements and various financial indicators after the merger. In particular, The financial indicators of listed companies after mergers and acquisitions become incomparable, thus reducing the accounting