| The preparation of the consolidated financial statement is studying that how to draw up the consolidated financial statement in order to making the individual financial statement of company scientifically consolidated. It reflects really and fully a complete problem of an enterprise group. so as to improve the reliability and relevance of financial combined statement. Since it appeared two centuries ago as a branch of the accounting, it plays a more and more important role in accounting theory and practice, on the meanwhile becomes one of the important questions for study in the field of the international accounting.The Ministry of Finance of China issued 38 specific accounting standards in 2006. The No. 33 in the Enterprise Accounting Standard---- the consolidated financial statement, The No. 2 in the Enterprise Accounting Standard----the long-term equity investment and The No. 20 in the Enterprise Accounting Standard----the business combinations are related to the consolidated financial statement. The new accounting standards learned from the new guidelines issued by the International Accounting Standards and the America Financial Accounting standards. At the based on studying comprehensive our country condition, it summed up our gains and losses in the business combination and the accounting treatments about consolidated financial statement. The promulgation of the new guidelines, comply with the international trend of convergence, to achieve a historic breakthrough. Change the criteria for the larger, for the preparation of financial statements the impact of a great question. This paper, firstly, introduces the classical theory of the financial combined statement program and the old and new comparison of it. Secondly, it introduces the current problems of the new accounting standard of financial combined statement in China so as to provide some guidance for the implementation for the new accounting standard of financial combined statement. |
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