伴随着改革开放的进程,我国在市场规模、信息技术、金融环境等方面得到跨越式发展,使得企业之间业务往来和重新组合日益频繁,企业合并的方法和形式也日益复杂。新会计准则下,许多具体财务事项随着企业的发展做出了很大调整。本文对新会计准则下企业合并财务报表编制变化进行详细阐述,并对编制合并财务报表提出一些有益建议,对企业长远发展有所裨益。 With the process of reform and opening up, China has made leaps and bounds in terms of market size, information technology and financial environment, making the business contacts and regrouping more and more frequent and the methods and forms of business mergers becoming increasingly complicated. Under the new accounting standards, many specific financial matters have been greatly adjusted with the development of enterprises. This article elaborates the changes in the compilation of the consolidated financial statements under the new accounting standards and puts forward some useful suggestions on the preparation of the consolidated financial statements, which will benefit the long-term development of the enterprise.