近年来,随着我国企业并购浪潮风起云涌,控股合并这种在西方最为流行的合并方式,也开始在我国登堂入室。控股合并带来的会计问题主要有两个:（1）合并报表的编制;（2）被并子公司个别报表的编制。对前者的讨论已很热烈,而本文仅就后一个问题作些探讨,因为这一问题在我国同样亟待规范。 In recent years, with the surging tide of M & A in our country, the merger and holding merger, which is the most popular merger in the West, has also started to appear in our country. There are two main accounting problems brought about by the merger: (1) the preparation of the consolidated financial statements; (2) the preparation of the individual financial statements of the subsidiary. The discussion of the former has been very enthusiastic, but this article only discusses the latter issue, because this issue also urgently needs to be regulated in our country.