合并会计报表又叫合并财务报表。它是以母公司和子公司组成的企业集团作为会计主体,以母公司和子公司单独编制的个别会计报表为基础,由母公司编制的综合反映企业集团经营成果、财务状况及其变动情况的会计报表。由于它包容着众多不同理论流派且争议较大,又是一个涉及内容十分广泛且操作复杂的论题,因而国际会计界将它与“外币折算”、“物价变动会计”并列为国际会计三大难题。最早的合并会计报表是在1886年 Consolidated financial statements also known as consolidated financial statements. It is an enterprise group composed of a parent company and its subsidiaries as the accounting entity. Based on the individual accounting statements separately prepared by the parent company and the subsidiaries, the financial statements prepared by the parent company comprehensively reflect the operating results, financial status and changes of the enterprise group, . Because it contains many different theoretical schools and is a controversial issue, it is also a topic that involves a wide range of topics and complicated operations. Therefore, the international accounting circles have listed it as the three major problems of international accounting with “foreign currency translation” and “price change accounting” . The earliest consolidated financial statements were in 1886