随着我国市场经济体制的建立与发展,企业间相互投资、兼并、重组和集团化经营将日益发展。由于企业投资与融资有关各方需要了解、评估和预测企业集团的经营状况,因而必须建立合并报表。本文仅就编制我国合并报表时有关会计处理方法作一些探讨。通常,合并报表的编制分为两种情况:一种是股权取得日(即合并日)合并报表的编制;另一种是股权取得日以后合并报表的编制。按照国际会计准则《企业合并会计》的原则,企业合并的会计处理方法主要有两种,即购买法和联营法(也叫合 With the establishment and development of China’s market economic system, mutual investment, mergers, reorganizations, and group operations will be increasingly developed. Since all parties involved in corporate investment and financing need to understand, evaluate and predict the business conditions of the enterprise group, they must establish consolidated statements. This article only makes some discussion on the accounting treatment methods when compiling our consolidated statements. Generally, the preparation of consolidated statements is divided into two cases: one is the preparation of consolidated statements on the acquisition date of shares (that is, the merger date); the other is the compilation of consolidated statements after the acquisition date of shares. In accordance with the principle of the International Accounting Standards “Enterprise Consolidation Accounting”, there are two main accounting methods for business combination, namely, the purchase method and the joint venture law (also known as the