随着市场经济的进一步发展,企业并购重组业务越来越多,作为反映母公司和其全部子公司形成的企业集团整体财务状况、经营成果和现金流量的合并财务报表,需要正确编制以如实地反映这些经济业务。本文以新企业会计准则为指导,对报告期内母公司增减子公司合并财务报表的编制进行探讨。 With the further development of the market economy, there are more and more M & A and reorganization businesses. As the consolidated financial statements that reflect the overall financial status, operating results and cash flows of the enterprise groups formed by the parent company and all of its subsidiaries, Reflect these economic business. In this paper, the new accounting standards as a guide, the parent company during the reporting period to increase or decrease the preparation of subsidiaries consolidated financial statements are discussed.