随着我国社会主义市场经济的不断发展和完善,企业之间的并购越来越频繁,并购形成的持股结构也越来越复杂。财政部的企业会计准则中,仅仅就最简单的母子结构如何编制合并财务报表做了较为详细的说明,并没有具体的有关复杂持股集团如何编制合并财务报表的论述。 With the constant development and improvement of the socialist market economy in our country, mergers and acquisitions between enterprises are becoming more and more frequent, and the shareholding structure formed through the merger and acquisition has become more and more complicated. In the Ministry of Finance’s accounting standards for business enterprises, the details of how to prepare the consolidated financial statements on the simplest mother-child structure are described in detail. There is no specific discussion on how the complicated shareholding groups should prepare consolidated financial statements.