本文从上市公司资产重组的实务出发，说明对集团内部转让股权的 合并报表编制进行规范的必要性，并根据股权转让的不同形式及对象，提出进行会计规 范的具体建议。 Based on the practice of assets reorganization of listed companies, this paper illustrates the necessity of standardizing the preparation of the consolidated statements of the equity transfer within the group. According to the different forms and objects of the equity transfer, this article puts forward concrete suggestions for the accounting norms.