随着经济发展和市场竞争加剧，企业间不断进行分化、重组、合并，形成以产权关系为纽带的企业集团，已经是一种普遍现象。合并会计报表作为反映企业集团综合业绩的财务报表越来越受到人们的重视。在实务中，合并会计报表主要有两种做法：一是先判断被投资企业是否满足合并条件? With the economic development and intensified market competition, it is already a common phenomenon that enterprises continuously divide, reorganize and merge together to form a group of enterprises with property rights as a link. As the financial statement reflecting the comprehensive performance of enterprise groups, the consolidated financial statements have drawn more and more attention. In practice, there are two main ways to consolidate accounting statements: First, to judge whether the invested enterprise meets the conditions of the merger?