本文在系统分析了《企业会计准则第33号——合并财务报表》应用指南及《企业会计准则解释第7号》就子公司的少数股东增资而稀释母公司拥有的股权比例的会计处理之后,认为其未就合并财务会计处理进行具体的说明,不便于实际操作,为此笔者调研了上市公司并通过案例对会计准则和解释公告进行解读。 After analyzing the application of Accounting Standard for Business Enterprises No. 33 - Consolidated Financial Statements and Accounting Standard for Business Enterprises No. 7 for the accounting treatment of the proportion of equity owned by the parent company after the minority shareholders of the subsidiaries increased capital and diluted the parent company, Think it did not carry on the concrete explanation to the merger financial accounting treatment, does not facilitate the practical operation, therefore I investigated the listed company and through the case to interpret the accounting standards and explanation announcement.