合并价差性质之我见许江波随着我国股份制公司试点工作的不断进展，我国的企业集团日益成为我国经济建设中的重要力量。发展合并会计报表实务，向有关各大提供集团整体财务信息的要求越来越迫切。财政部颁布了《合并会计报表暂行规定》，旨在指导和规范合并报表实务。编制... As for the nature of merger spread, I see Xu Jiangbo. With the continuous progress of pilot projects of joint-stock companies in our country, the enterprise groups in our country are increasingly becoming important forces in the economic construction of our country. The development of consolidated accounting statements requires increasingly urgent requests for the provision of the Group’s overall financial information. The Ministry of Finance promulgated the Interim Provisions on Consolidated Accounting Statements to guide and standardize the practice of consolidated statements. prepared by...