国有资产投资类公司编制合并会计报表问题的探讨●胡逸群《合并会计报表暂行规定》（以下简称“暂行规定”）的及时颁布，《长期股权投资会计与合并会计报表》（以下简称“投资合并”）的进一步补充，是会计改革工作继“两则”“两制”贯彻实施后又一进展，使各类集团性企... Discussion on the Issue of Consolidating Accounting Statements by State-owned Assets Investment Companies ● Promulgation of the “Interim Provisions on Consolidated Accounting Statements” (hereinafter referred to as the “Interim Provisions”) promulgated by Hu Yiqun, “Long-term Equity Investment Accounting and Consolidated Accounting Statements” (hereinafter referred to as “ ) Is a further complement to the accounting reform efforts following the implementation of ”two“ and ”two systems" so that all kinds of group-level enterprises ...