随着企业改制、资产合并重组等业务的增多及新的《企业会计制度》的要求,许多企业需要编制合并会计报表,而目前我国尚未出台合并会计报表的会计准则,编制合并报表的主要依据为财政部1995年制定的《合并会计报表暂行规定》(以下简称《暂行规定》)。企业在编制合并会计报表实务中 With the reorganization of enterprises, mergers and acquisitions and other business assets increased and the new “corporate accounting system,” the requirements of many companies need to prepare consolidated accounting statements, but at present China has not yet issued accounting standards for consolidated financial statements, the preparation of consolidated statements mainly based on Interim Provisions on Consolidated Accounting Statements (hereinafter referred to as “Provisional Regulations”) promulgated by the Ministry of Finance in 1995. Enterprises in the preparation of consolidated financial statements of practice