随着上市公司的日渐增多,企业集团规模的不断扩张,合并会计报表的重要性也日渐显现出来。特别是那些拥有多家子公司(包括跨行业或上市的公司)的集团公司,在会计报表合并过程中凸现的问题也日趋增多。本文仅就上市公司与非上市公司以及不同的上市公司之间会计政策的差异给合并会计报表所带来的影响展开必要的论述。一、会计政策差异的不可避免我国新颁布的《企业会计制度2001》规定:非 With the increasing number of listed companies, the continuous expansion of the size of enterprise groups, the importance of consolidated accounting statements are also increasingly apparent. Especially those group companies that have a number of subsidiaries (including cross-sectoral or listed companies), the problems highlighted in the consolidated financial statements are also increasing. This article only discusses the impact of the difference between the accounting policies of listed companies and non-listed companies and different listed companies on the consolidated financial statements. First, the inevitable difference in accounting policies China’s newly enacted “Accounting System for Business Enterprises 2001” provides that: non