随着我国市场化经济的发展完善,各利益相关者对于上市公司的关注越来越密切,而上市公司的信息披露质量与合并报表编制的真实、准确与否密切相关,使得合并报表编制越来越重要。企业合并报表的编制一直是会计学上的难题,如何正确地编制合并报表,及时、准确地披露上市公司的财务状况,具有重要的意义。本文分析了我国新会计准则下合并财务报表编制的变化及影响。 With the development of China’s market-oriented economy, all stakeholders have become more and more concerned with listed companies, and the quality of information disclosure of listed companies is closely related to the truthfulness and accuracy of the consolidated statements, making the preparation of consolidated statements more and more complicated The more important. The preparation of the consolidated financial statements has always been a difficult accounting problem. It is of great significance how to correctly prepare the consolidated financial statements and timely and accurately disclose the financial status of the listed companies. This article analyzes the changes and impact of the preparation of consolidated financial statements under the new accounting standards in China.