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Abstract:Mergerofenterprisedevelopment,enterpriseseekingtodevelopaneffectivewayistoconductmergersandacquisitionsamongenterprises.Inrecentyears,thewaveofmergersandacquisitionsaroundtheworld,sweepingtheglobe.Chinaisalsoapervasiveatmosphereofmergersandacquisitions.Accordingtothesurvey,"Judgingfromthescalemergersandacquisitions,ChinaJapan,China,HongKong,Asia'sthird-largestafterthemergermarket."However,theresultingmergermethodsofaccountingofficehasbeenincontroversy.Inthispaper,mergersandacquisitionsinthenewmethodofaccountingstandards,aswellasdifferentmethodsofselectiongeneratedanalysistocomparethetaxeffects,andsomesmallsuggestionforproblem.Keywords：AccountingStandards；EnterprisemergerandacquisitionPurchaseMethod；Poolingofinterestmethod；TaxPlanning