合并会计报表的编制,是困扰着我国会计实务界的一个亟待解决的难题。许多会计工作者尚不能独立地编制合并会计报表,所以很多企业的合并会计报表要请会计师事务所、会计服务机构或者其他会计专业人员代为编制。这样不仅增加了企业的经济负担,而且也不利于合并报表的普及利用,无法充分发挥合并会计报表在对内、对外提供信息方面的重大作用。合并会计报表编制之所以不能被我国会计工作者充分掌握利用,究其原因在于理论和具体操作方法两方面的不完善。我国在对子公司的投资进行核算时使用的是不完全权益法。不完全权益法和完全权益法主要区别 The preparation of the consolidated financial statements is a difficult problem to be solved that puzzles the accounting profession in our country. Many accounting workers are not yet able to prepare consolidated accounting statements independently. Therefore, many enterprises should prepare consolidated accounting statements on behalf of accounting firms, accounting service agencies or other accounting professionals. This will not only increase the economic burden on enterprises, but also not conducive to the popularization and utilization of consolidated financial statements, unable to give full play to the consolidated financial statements in the internal and external information to provide a significant role. The reason why the preparation of the consolidated financial statements can not be fully utilized by the accounting workers in our country lies in the imperfection of the theory and the specific operation methods. China’s investment in subsidiaries to use when accounting is the use of incomplete equity method. The main difference between incomplete equity method and full equity method