( 5 ) the quantity of alternative accounting methods should be reduced in order to promote the efficiency of capital market . ( 6 ) implementing consolidation statement standard will make enterprises reflect economic reality 五、合并报表会计准则应当减少备选会计方法的种类,注重合并报表所产生会计信息的可比性,以利于资本市场对资源的有效配置。