《企业会计准则第33号—合并财务报表》对合并财务报表的合并范围进行了规定,明确合并范围应当以控制为基础予以确定。本文根据准则的具体规定,对股权比例不同的情况下是否具有控制的实质进行了探讨,提出判定合并范围应以持有的股权比例作为最基本的依据,严格审核以控制权作为标准判定合并范围的情况。 Accounting Standards for Business Enterprises No. 33 - Consolidated Financial Statements stipulates the scope of consolidation of the consolidated financial statements. The scope of the consolidation should be determined on the basis of control. Based on the specific provisions of the guidelines, this article explores the nature of control over the different proportions of equity and proposes that the scope of the merger should be based on the proportion of equity held. Strict control should be exercised to determine the scope of the merger as a criterion of control Case.