合并财务报表是现代企业集团报告集团财务信息的重要手段。为顺应会计国际化趋同的大趋势,我国财政部于2006年2月发布的《企业会计准则第33号—合并财务报表》(下称新准则),与以往相比有许多变化与不同,实现了历史性的突破,值得我们关注和研究。本文拟对合并财务报表新会计准则 The consolidated financial statements are an important means by which modern enterprise groups report on the Group’s financial information. In order to comply with the general trend of accounting internationalization convergence, the “Accounting Standard for Business Enterprises No. 33 - Consolidated Financial Statements” (hereafter referred to as the “new standard”) promulgated by the Ministry of Finance of the PRC in February 2006 changes and differs from the past in many ways A historic breakthrough deserves our attention and research. This article intends to consolidate the new accounting standards for financial statements