合并会计报表暂行规定财会字〔１９９５〕１１号根据《企业会计准则》的有关规定，现就合并会计报表编制规定如下；一、凡设立于我国境内，拥有一个或一个以上子公司的母公司，应当编制合并会计报表，以综合反映母公司和子公司所形成的企业集团的经营成果、财务状况及其变... Interim Provisions on Consolidated Accounting Statements Cai Kui Zi [1995] No. 11 According to the relevant provisions of the Accounting Standards for Business Enterprises, the consolidated financial statements are hereby formulated as follows: 1. Where a parent company established in the territory of China and owns one or more subsidiaries, The consolidated financial statements shall be prepared to comprehensively reflect the operating results, financial status and changes of the enterprise groups formed by the parent company and its subsidiaries ...