合并会计报表是指将由母公司和子公司共同组成的企业集团作为一个会计主体,以母子公司独立的会计报表为基础,母公司通过合并的形式编制出一份能够综合反映出企业集团总体财务状况的会计报表,称之为合并会计报表。我国企业会计准则提出:“投资企业对被投资企业的投资金额不小于被投资企业总资本的一半,或是投资企业实际拥有控制被投资企业的权利,编制会计报表时应当将子公司的会计报表合并到母公司的会计报表之中。”本文对工业企业合并会计报表的编制理论进 Consolidated accounting statements refer to the enterprise group composed of the parent company and its subsidiaries as an accounting entity. Based on the independent accounting statements of parent and subsidiary companies, the parent company prepares a consolidated financial statement that reflects the overall financial status of the enterprise group Accounting statements, referred to as the consolidated financial statements. China’s Accounting Standards for Business Enterprises put forward: “The investment of an investment enterprise in the investee enterprise is not less than half the total capital of the investee enterprise, or the investee enterprise actually has the right to control the investee enterprise. When preparing the accounting statements, the accounting of the investee company The statements are consolidated into the parent company’s accounting statements. ”This article reviews the theory of the preparation of consolidated statements of industrial enterprises