近年来,我国国有集团公司在编制合并财务报表方面取得了较大的进步,但在实务处理中也面临着一些突出问题。笔者通过一个典型案例,总结并梳理其中的主要财务问题,并试图探索可行的解决方案。该案例情况如下:国内某能源集团公司(以下简称A集团)拥有5家具有独立法人资格的能源供应公司以及后勤服务公司、设备制造公司、工程施工公司、保险公司、财务公司、管理咨询公司各1家。 In recent years, the state-owned group companies in our country have made great progress in compiling the consolidated financial statements, but they also face some prominent problems in their practical handling. The author through a typical case, summarize and sort out the main financial problems, and try to explore feasible solutions. The case is as follows: A certain domestic energy group company (hereinafter referred to as “A Group”) owns 5 independent energy supply companies and logistics service companies, equipment manufacturing companies, construction companies, insurance companies, financial companies and management consulting companies 1 home.