合并范围一直是合并财务报表相关理论和实务的重要内容之一,也是最容易产生争议的地方。尤其是上市公司股权分置改革导致的股权分散化和新企业会计准则的实施带来的新旧准则过渡,使得这类争议越来越多。这里面有制度的原因,有职业判断的不同,更有影响职业判断的深层次经济原因。一、有关合并会计报表范围的争议尽管新的企业会计准则对合并范围的判断标准作出了详尽 The scope of consolidation has always been one of the most important elements in the related theories and practices of consolidated financial statements and is also the most controversial area. In particular, the diversification of shareholdings caused by the split share structure reform of listed companies and the transition of new and old standards brought by the implementation of the new Accounting Standards for Business Enterprises make such disputes more and more frequent. There are institutional reasons for this, there are different career judgments, but also affect the professional judgments of the deeper economic reasons. First, the controversy on the scope of consolidated financial statements Although the new accounting standards for business scope of the merger to make a detailed assessment criteria