【摘要】 本文从合并会计目标出发 ,对财政部发布的《合并会计报表暂行规定》中关于母公司权益性投资与子公司股东权益的抵销问题进行了探讨 ,并提出了改革的建议。这一问题的研究和解决 ,对完善我国合并会计报表的编制实务将有所裨益更多还原

【Abstract】 Beginning with the target of consolidating accounting, this articlediscusses the problem of counteraction of the parent company’s equityinvestment and the subsidiary company’s stock holders equity that prescribedin the "temporary regulations about consolidating accounting statement "published by the Ministry of Finance .And also the author puts forward somesuggestions. It is of use to perfect our country’s accounting statementpreparation practice through studying and solving this problem.更多还原