综观合并会计报表的国际发展概况,可以了解世界各国合并会计报表的产生动因、社会经济背景以及它对企业的作用。一、美国合并会计报表发展概况根据诺贝斯“国际比较会计”专著(1993年版)的论述,合并会计报表实务早在上个世纪末期,就出现在 Looking at the overview of the international development of consolidated financial statements, we can understand the motivation, socio-economic background and its role in the consolidated accounting statements of various countries in the world. First, the United States consolidated accounting statements overview According to the Nobel “International Comparison Accounting” (1993 edition) of the discussion, the consolidation of financial statements as early as the end of the last century, appeared in