“合并会计”是会计领域的新课题,对中国会计界更是如此。最近财政部拟定的《企业会计准则第X号──企业合并(征求意见稿)》、《企业会计准则第X号──合并会计报表(征求意见稿)》(以下简称为。会计准测1”、“会计准则2”),将规范我国的合并会计行为。本文拟将两条准则的要点与美国合并会计进行比较,并对两条准则提一些修改建议。 “Consolidated accounting” is a new topic in accounting field, especially for Chinese accounting circles. Recently, the Ministry of Finance formulated the “Enterprise Accounting Standard No. X - Enterprise Consolidation (Exposure Draft)”, “Enterprise Accounting Standards No. X - Consolidated Accounting Statements (Exposure Draft)” (hereinafter referred to as “Accounting Standards 1 Accounting Standard 2 ”), which will standardize our country’s consolidated accounting behavior.This paper intends to compare the main points of the two guidelines with those of U.S.Accounting and proposes some amendments to the two standards.