浅谈“合并价差”刘莉琳去年年初出台的《合并合计报表暂行规定》为我国企业集团做合并报表及时地提供了一个依据。该暂行规定借鉴了国际惯例，同时考虑到了我国的实际情况，本文想就暂行规定中的合并价差问题，提出一些看法与大家讨论。暂行规定几次提到合并价差。在讲到... Talking about the “merger spreads” Liu Lilin issued early last year, “the Interim Provisions on the consolidated statements of” for the Chinese conglomerates to do consolidated statements in a timely manner to provide a basis. The Provisional Regulations draw lessons from international practice and take into account the actual situation in our country. This article wants to discuss some issues with the issue of the merger spread in the Provisional Regulations. Interim Provisions mentioned several times the combined spread. When it comes to ...