《合并会计报表暂行规定》规定,编制合并会计报表时,母公司对子公司股权投资与子公司股东权益相互抵销后,要对子公司的盈余公积进行合并调整,以反映整个集团实现的合并利润中真正提取的盈余公积数。但是,该规定没有对实务工作中存在的母公司增减控股子公司时形成的盈余公积以及 Interim Provisions on the Consolidated Accounting Statements stipulates that when preparing the consolidated financial statements, after the parent company offsetting the equity investment in the subsidiary and the shareholders’ equity in the subsidiary, the surplus reserve of the subsidiary shall be consolidated and adjusted to reflect the actual situation of the entire group The actual amount of surplus reserve in the consolidated profits. However, the Provisions do not include the surplus reserve formed when the parent company in the substantive work increases or decreases the controlling subsidiary and