经济发展的多元化带来了企业集团经营的多元化以及股权关系的复杂化,加大了会计工作的难度,为促进会计行业的良好发展,我们需要识别合并报表中的问题并积极采取相应措施。本文主要介绍了合并报表概念、会计方法对合并报表的影响、合并报表存在的问题以及相应改进措施。 The diversification of economic development brings about the diversification of business groups and the complexity of the equity relationship, which increases the difficulty of accounting work. In order to promote the sound development of the accounting profession, we need to identify the problems in the consolidated statements and actively take corresponding measures . This article mainly introduces the concept of consolidated statements, the impact of accounting methods on consolidated statements, the problems existing in consolidated statements and corresponding improvements.