东方明珠并购东方有线：同一控制还是非同一控制企业合并？

In October 2019, Oriental Pearl Group purchased 2% of the equity of Dongfang Cable at the price of 100.56 million yuan, increasing the proportion of the equity of Dongfang Cable from 49% to 51%, thus incorporating Dongfang Cable into the consolidated statements. Li Jun, a senior analyst in the media industry, received a call from institutional investors and needed to express his opinions on the following issues: (1) Oriental Pearl Group's acquisition of Oriental Cable was accounted by the acquisition method, which was different from the predecessor method used in the previous case of CSR merging CNR . Is this accounting method appropriate? Furthermore, what are the possible drivers for companies adopting this accounting method? What is the impact of this merger on the company? (2) The revenue of Oriental Pearl Group in 2019 is close to that of its competitor Mango Excellent Media; But the net profit far exceeds that of Mango Excellent Media. Does this indicate that Oriental Pearl Group is more valuable for investment.