随着市场经济的发展,企业的规模在不断地扩大,特别是近几年来企业集团化趋势不断加快,出现了许多跨行业、跨地区、跨不同所有制的大型企业集团。企业集团的发展对财务管理特别是会计信息提出了新的要求,因此,需要国家统一的标准指导企业集团会计报表的合并。但至今我们能够参照 With the development of market economy, the scale of enterprises is constantly expanding. Especially in recent years, the trend of enterprise grouping has been accelerating. Many large enterprise groups have emerged that are cross-sectoral, trans-regional and cross-ownership. The development of enterprise group puts forward new requirements on financial management, especially the accounting information. Therefore, it is necessary for the unified national standards to guide the consolidation of the accounting statements of enterprise groups. But so far we can refer to