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我国《合并会计报表暂行规定》与美国会计准则相同，不允许母公司免于编制合并财务报表。然而，笔者认为，如果理由充分合理，应当允许母公司免于编制合并财务报表。结合我国国增，我国《合并会计报表暂行规定》应当补充母公司属于居间控股公司的特例，这种特例在英国会计准则
China’s “Interim Provisions on Consolidated Accounting Statements” are the same as those of the United States Accounting Standards, and the parent company is not allowed to be exempt from the preparation of the consolidated financial statements. However, in my opinion, the parent company should be exempt from the preparation of the consolidated financial statements if the reasons are sufficiently reasonable. Combined with China’s national growth, China’s “Interim Provisions on Consolidated Accounting Statements” should be added to the special case of the parent company is an intermediate holding company, this exception in the British Accounting Standards