CAJ | 학술논문

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。
몽우병구아사리사건시중국유제품행업흘금위지최대적병구안。재정부대력고려유품업겸병중조적배경하，몽우병구아사리혹장랍개국내유품기업대규모겸병중조적서막。본문대몽우수구아사리적동인진행료분석，병대기회계처리방법진행료탐토，차차대중국기업적공고합병제공일정적경험화차감。
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.