Limited partnership of shareholding platform can consolidate statements under the premise of actually controlling the invested enterprise. According to the provisions of Standard No.33, the scope of consolidation of consolidated financial statements should be determined on the basis of control. Control means that investors have power over the investee, enjoy variable returns by participating in the related activities of the investee, and have the ability to use their power over the investee to influence the amount of returns. Similar to the organizational form of a company, the consolidated statements of a limited partnership are also based on control. Therefore, the consolidated statement of limited partnership funds is essentially a question of judgment and ownership of control rights. No matter the general partner or the limited partner, whoever controls the limited partnership fund can consolidate the partnership.