企业集团会计与个别公司会计有很大差异,其差异反映在合并会计报表上。企业集团合并会计报表,根据不同的合并理论,其确定的合并范围和选择的合并方法也各不相同。目前国际上编制合并会计报表的合并理论,主要有母公司理论、实体理论和所有权理论等三种理论。从我国《合并会计报表暂行规定》的情况来看,企业编制合并财务报表主要运用母公司理论,并使合并会计报表编制趋势朝着通用性、适用性和简便性的方向改进和发展。这是因为我国的企业集团以国有大型企业为核心,以公有制为基础,国家是 Enterprise group accounting and individual company accounting are very different, the difference is reflected in the consolidated financial statements. Consolidation of accounting statements by enterprise groups, according to the different theory of mergers, the scope of their consolidation and choose the consolidation method is also different. At present, the merger theory of preparing consolidated financial statements in the world includes three theories: parent company theory, substantive theory and ownership theory. According to the “Interim Provisions on Consolidated Accounting Statements” in China, the preparation of the consolidated financial statements by the enterprise mainly uses the theory of the parent company and improves the tendency of the preparation of consolidated financial statements toward generality, applicability and simplicity. This is because our country's conglomerates are dominated by large state-owned enterprises and are based on public ownership. The state is