目前世界范围内大多数跨国公司采用编制合并会计报表的方法报告其财务状况。编报合并会计报表对正确估价跨国公司的经济实力及经营状况有非常重要的意义。如日本Toshiba(托士巴)公司,1976年该公司未采用合并报表形式,报告其母公司,当年盈利是3 000万美元。但是当把母公司与其国外子公司及其它分支机构的会计报表合并编报之后却发现亏损1 300万美元。这说明在国外经济业务非常复杂的跨国公司,若不采用合并报表的形式报告其财务状况,会导致很严重的错误。世界各国在编制跨国公司的会计报表时,其规定有所不同。有的国家仅要求公布母公司会计报表,不要求公布集团公司合并会计报表,如巴西、西班牙等国;有的国家既要求公布母公司会计报表,又要求公布集 At present, most multinational corporations around the world adopt the method of preparing consolidated financial statements to report their financial status. The preparation of the consolidated financial statements is of great importance to the correct valuation of the economic strength and operating conditions of transnational corporations. Such as Japan’s Toshiba (Toshiba) company, in 1976 the company did not use the form of consolidated statements, report to its parent company, when the profit is 30 million US dollars. However, a loss of $ 13 million was discovered after the consolidated financial statements of the parent company with its foreign affiliates and other branches were compiled. This shows that multinational corporations with very complicated economic activities in foreign countries may report a serious mistake if they do not report their financial status in the form of consolidated statements. Countries in the world in the preparation of multinational accounting statements, its provisions are different. Some countries only require the publication of the parent company’s financial statements, does not require the publication of the consolidated financial statements of group companies, such as Brazil, Spain and other countries; some countries not only required the publication of the parent company accounting statements, but also requested the publication of