合并会计报表刍议

A Brief Opinion on the Combined Accounting Statement

合并会计报表是会计理论和实务中的一个重要问题．不同国家在合并会计的理论和处理方法上存在着巨大差异，对合并报表的探讨既可使我们借鉴和吸收国外经验，又可与国际会计惯例接轨，以便推动我国合并会计报表理论和实务的发展。

The combined accounting statement is an important issue in the accounting theory and actual practice. There are considerable differences among different countries in combining accounting theory and method of handling. By discussing the combined accounting statement. We can not only borrow and receive foreign experiences, but articulate with international accounting conversions to promote the development of the combined theory and accrual practice in our county.