随着众多集团公司的建立，合并报表的编制也就成为会计工作的一个重要内容了。本文就少数股东权益的处理等合并会计报表问题谈谈自己的看法。 一、少数股东权益问题 公司的合并有吸收合并、创立合并和控股合并三种形式，而只有控股合并才存在编制合并会计报表的问题。企业为了 With the establishment of many group companies, the preparation of consolidated statements has also become an important part of accounting work. This article deals with the issue of consolidated accounting statements on the handling of minority shareholders’ rights and interests. I. Problems of minority shareholders’ rights The merger of the Company includes three forms of merger, merger and establishment and merger. Only the merger of stocks has the problem of preparing the consolidated financial statements. Business in order