合并会计报表的合并理论浅析

Discuss on the Theory of Consolidated Financial Statements of Consolidated Financial Statements

合并会计报表是当今公认的会计难题之一,在理论界和实务界已有广泛探讨,并取得了很多研究成果。但如何结合我国实际,建立与国际会计基本趋同的合并会计报表理论与方法体系,目前仍需加大研究力度。正是基于这种考虑,文章在总结前人研究成果的基础之上,分析了合并会计报表的合并理论问题,最后对我国应采用哪种合并理论进行了探讨。

Consolidated financial statements is one of the most difficult problems of accounting.There are a lot of fruits achieved in theory and practice areas.However,further research is still needed due to the construction of Chinese theory and method system of consolidated financial statements which is both based on the reality of China and similar to international accounting rules.This article analyzes the trend of theory of consolidated financial statements and gives some suggestions to the choice of China.