财政部颁布的《企业会计准则－投资》（以下简称《投资准则》）和《合并会计报表暂行规定》（以下简称《暂行规定》），对企业投资的会计核算和企业集团合并报表的编制起到了规范作用，但《投资准则》中的股权投资差额处理，与《暂行规定》中合并价差处理不相统一，这将对会计 (Hereinafter referred to as the “Investment Standards”) and the “Interim Provisions on Consolidated Accounting Statements” promulgated by the Ministry of Finance (hereinafter referred to as the “Interim Provisions”), the accounting of enterprise investment and the preparation of consolidated statements of enterprise groups To regulate the role, but “investment guidelines” in the equity investment difference treatment, and “temporary Provisions” in the consolidation of spreads are not unified, which will accountant