在国家出台相关的合并财务报表的相关政策的前景下,本文分析了在合并财务报表时出现的系列问题,如资产、企业内部交易等所得税的影响问题,还阐述了会计处理方法。另外,企业在财务报表的问题上,需要进行正确编制合并,并且要考虑所得税,这样才可以达到精确的利润关系。 Under the prospect of the relevant policies of the country in issuing the related consolidated financial statements, this paper analyzes the series of problems that occur in the consolidated financial statements, such as the impact of income tax such as assets and internal transactions, as well as the accounting treatment. In addition, enterprises in the financial statements on the issue of the need for the correct preparation of the merger, and to consider income tax, so as to achieve accurate profit relations.