合并会计报表是以母公司和子公司组成的企业集团为会计主体。综合反映企业集团的经营成果、财务状况及其变动情况的会计报表。随着大批企业集团的涌现，为满足企业集团等会计信息使用者的需求，编制合并会计报表是十分必要的。 一、合并会计报表的特点 １、合并会计报表反映的 Consolidated financial statements are mainly composed of the parent company and subsidiaries of the enterprise group accounting. The consolidated financial statements reflect the operating results, financial status and changes of the enterprise groups. With the emergence of a large number of enterprise groups, in order to meet the needs of enterprises and other users of accounting information, the preparation of consolidated financial statements is very necessary. First, the characteristics of consolidated financial statements 1, reflected in the consolidated financial statements