沪财会（１９９７）１２８号(下转第２０页)关于本市全面编制报送合并会计报表工作若干意见的通知为了全面正确地反映国有经济的控制力、竞争力,进一步符合权益性资本投资控股的要求,健全和完善企业集团和公司的财务管理和会计核算,现就从今年起本市全面编制报送合并会计报表工 Shanghai Finance and Accounting (1997) No. 128 (Continued on page 20) Circular on the preparation of a number of opinions on the comprehensive preparation and submission of consolidated financial statements In order to fully and correctly reflect the control and competitiveness of the state-owned economy and further comply with the equity capital investment holding Requirements, improve and perfect the enterprise group and the company’s financial management and accounting, now from the beginning of this year, the city prepared a comprehensive statement of consolidated financial statements