《企业会计准则第2号—长期股权投资》及《企业会计准则讲解(2008)》对正常支付对价的“同一控制下企业合并形成的长期股权投资”做了详尽的说明和讲解,但实际情况中,集团企业内部(尤其是国有集团企业内部)各全资子(孙)企业之间的合并经常是无对价的,即根据集团企业统一规划,集团企业总部将集团内的某一全资子(孙)企业以无对价的方式划转给另一全资子(孙)企业,集团总部根据划出企业 “Accounting Standards for Business Enterprises No. 2 - Long-term Equity Investments” and “Explanatory Accounting Standards for Business Enterprises (2008)” provide detailed explanations and explanations for the “long-term equity investments formed through business combinations under the same control” that are normally paid. However, In practice, the merger between wholly-owned (grandchildren) enterprises within a group enterprise (especially within a state-owned group enterprise) is often priceless. That is, according to the unified planning of the group enterprises, Subsidiary (Sun) enterprises to non-price transfer to another wholly owned subsidiary (Sun) enterprises, the headquarters of the Group according to draw business