一、概述“合并价差”一词 ,是我国在规范合并会计报表实务的过程中提出来的。根据财政部 1995年发布的《合并会计报表暂行规定》 ,是指母公司对子公司权益性资本投资项目的数额与子公司所有权益中母公司所持有股份相抵销时发生的合并价差。对于长期投资中内部债券投资与应付债 First, an overview of the “merger spread” is our country in the process of standardizing the consolidation of financial statements made. According to the Interim Provisions on Consolidated Accounting Statements issued by the Ministry of Finance in 1995, it refers to the merger difference occurred when the parent company offset the amount of the equity investment in subsidiaries and the shares in the parent company owned by the subsidiaries. For long-term investment in the internal bond investment and debt