企业合并的会计问题向来是会计领域中最复杂且争论最多的领域之一。最近财政部结合我国国情,颁发了最新的企业会计准则。与《合并会计报表暂行规定》相比,新的合并财务报表准则所依据的基本合并理论已发生变化,从侧重母公司理论转为侧重实体理论。合并报表范围的确定更关注实质性控制,母公司对所有能控制的子公司均需纳入合并范围,而不一定考虑股权比例。所有者权益为负数的子公司,只要是持续经营的,也应纳入合并范围。 The accounting problem of business consolidation has always been one of the most complex and debated areas in accounting. Recently, the Ministry of Finance issued the latest corporate accounting standards in the light of China’s national conditions. Compared with the “Interim Provisions on Consolidated Accounting Statements,” the basic theory of consolidation on which the new consolidated financial statements standards are based has changed from focusing on the parent company theory to focusing on the substantive theory. The scope of the consolidated statements is more concerned with the substantive control, the parent company for all subsidiaries can be controlled into the scope of consolidation, not necessarily consider the proportion of equity. If the owner’s equity is a negative number, the subsidiary should be included in the consolidation scope as long as it is going concern.