目前我国企业合并会计报表编制仍然存在诸多尚未明确的问题。例如,企业合并会计报表及其报表项目应否符合会计基本原理?母公司和控股公司究竟谁应编制合并会计报表?编制合并会计报表的法律依据是财政部颁布的《企业合并会计报表暂行规定》(财会字[1995]11号,以下简称《暂行规定 At present, there are still many problems that have not yet been clearly defined in the preparation of the consolidated financial statements in China. For example, should the consolidated financial statements and statements of the consolidated financial statements meet the accounting principles? Who should prepare the consolidated financial statements? How should the parent company and holding company prepare the consolidated financial statements? The legal basis for the preparation of consolidated financial statements is the “Interim Provisions on Accounting Statements for Business Consolidation” promulgated by the Ministry of Finance. (Accounting Word [1995] No. 11, hereinafter referred to as “Interim Provisions.”