在企业会计准则体系实施过程中,我国相应职能部门和监管部门围绕该体系的实施陆续发布了相关的后续规定。这些后续规定中有多处涉及到合并财务报表的会计处理,本文 In the process of implementing the system of enterprise accounting standards, relevant functional departments and regulatory authorities in our country issued relevant follow-up provisions successively around the implementation of the system. Many of these follow-up provisions deal with the accounting for consolidated financial statements, this article