求翻译：在当今席卷全球的合并浪潮下，企业合并特别是控股合并将成为新世纪中国经济的重要特征之一。因而，企业合并会计报表的编制显得越来越重要了，用会计准则对合并会计报表的编制进行科学规范也成为当务之急。相对于前人的研究，本文在国际会计准则以及我国对合并会计报表合并范围的界定基础上，提出应该以控制作为合并范围的界定标准，研究了我国企业在合并报表合并范围选择上存在的问题和对策。是什么意思？

Under the merger wave in today's world, particularly in a business combination holdings merged to become one of the important characteristics of the Chinese economy in the new century. Thus, compilation of the consolidated financial statements of enterprises have become more important, preparation of consolidated financial statements with the accounting standards for Science specification has become a matter of urgency. Study on relative to the predecessor of, this article in the international accounting standards and defined on the basis of the scope of consolidated accounting statement merging in China, should be to define the scope of control as a merge criteria proposed, studied in a combined report in Chinese enterprises merge existing problems and countermeasures on the range.