合并财务报表，是当前国际会计的三大难题之一，也是财务会计中最为复杂和充满争议的领域。在以控股关系为纽带的企业集团内，尤其是在现代企业股权分散化的条件下，通常控股公司（母公司）对被控股公司（子公司）所持有的股份并非100%，甚至不足50%。这样，子公司还存在着非被 Consolidation of financial statements, is one of the three major problems in current international accounting, but also the most complicated and controversial areas in financial accounting. In a group of enterprises that are controlled by a controlling relationship, especially under the condition of the decentralization of modern enterprise equity, the holding company (parent company) usually does not hold 100% or even less than 50% of the shares held by the holding company (subsidiary company) %. In this way, there are still subsidiaries are not