合并会计报表与其他会计报表的比较研究

The Comparison Studies on Consolidated Financial Statement and Other Financial Statement

在我国合并会计报表的地位日趋显赫 ,因此对合并会计报表与联合报表、母公司个别报表进行比较研究 ,并揭示合并会计报表的特性 。

Consolidated financial statement becomes more and more important. It has critical academic value to carry out comparison studies on consolidated financial statement, unite financial statement and individual financial statement of parent company, and analyze the characters of consolidated financial statement.