关于本市编制合并会计报表的暂行规定上海市财政局“沪财会［１９９５］１１２号”文为了适应建立现代企业制度，促进企业集团的发展，规范企业集团编报合并会计报表，根据财政部财会字［１９９５］１１号《关于印发（合并会计报表暂行规定）的通知》精神，结合本市具体情... Interim Provisions on the Preparation of Consolidated Financial Statements in Shanghai Municipality Shanghai Municipal Bureau of Finance, Shanghai Finance Association [1995] No. 112 In order to adapt to the establishment of a modern enterprise system and promote the development of enterprise groups, it is necessary to regulate the enterprise groups to compile and consolidate the consolidated financial statements, Word [1995] No. 11 “on the issuance of (Interim Provisions on Consolidated Accounting Statements)” spirit, combined with the specific circumstances of the city ...