在我国,多数企业集团尤其是大型企业集团都在多级法人制度的模式下合并编制会计报表,这既是我国公司制度的一种要求,也是时代之需。对此,笔者结合当前集团企业在编制合并会计报表中存在的问题,对合并会计报表的未来编制情况进行了相关探讨。一、合并会计报表研究综述合并会计报表所依据的会计主体是母子公司组合而成的企业集团,参照基础是母子公司作为独立个体单独编制的财务报表。合并会计报表最终由母公司编制,又称合并财务报表。其能综合对企业集团的现金流量、经营成果和财务状况进行整体反映,主要由四大表格组成,即合并资产负债表、合并现金流 In our country, most enterprise groups, especially large enterprise groups, merge the accounting statements in the mode of multi-level legal person system, which is not only a requirement of our company system but also the need of the times. In this regard, the author of the current group companies in the preparation of consolidated financial statements of the existing problems, the future preparation of the consolidated financial statements were discussed. I. Summary of Research on Consolidated Accounting Statements The accounting entity on which the consolidated financial statements are based is a conglomerate of parent-subsidiary companies. Reference is made to the separate financial statements prepared by the parent-subsidiary companies as independent entities. Consolidated financial statements are ultimately prepared by the parent company, also known as the consolidated financial statements. It can comprehensively reflect the overall cash flow, operating results and financial position of an enterprise group and is mainly composed of four forms, namely, consolidated balance sheet, consolidated cash flow