近年来,我国社会经济水平大幅度的提高带动了我国企业的壮大,并给与我国企业会计工作提出了更高的要求,使得越来越多的企业开始合并会计报表。本文首先阐述了企业合并会计报表的合并范围,然后介绍了企业合并会计报表的流程,最后重点就加强企业合并会计报表编制的谈谈自己的几点建议。 In recent years, the substantial increase of our country’s social and economic level has led to the growth of our country’s enterprises and set higher requirements for our country’s enterprise accounting work. As a result, more and more enterprises began to merge their accounting statements. This article first elaborates the scope of consolidation of the consolidated financial statements, and then introduces the process of the consolidated financial statements. Finally, it focuses on several suggestions about strengthening the preparation of the consolidated financial statements.