在对部分集团公司的审计中发现,大多集团公司未按规定编制合并会计报表。一是未将其所控制的境内外所有子公司纳入合并会计报表的合并范围;二是只合并直接拥有过半数以上权益性资本的被投资企业,未合并间接拥有其过半数以上权益性资本的被投资企业;三是母公司对子公司进行的权益性资本投资 In the audit of some group companies found that most of the group company fails to prepare the consolidated financial statements. One is that it does not include all the subsidiaries both in China and overseas that it controls in the consolidated financial statements; the other is that only the investees that directly own more than 50% of the equity capital are merged without the merger of more than half of the equity capital indirectly owned by them Invested enterprises; Third, the parent company’s equity capital investment in subsidiaries