中西合并报表的比较与思考

Comparison of and Consideration on Sino-western Forms

合并报表是当前会计理论和实务中的重要课题,是会计操作中的“三大难题”之一,为适应我国企业集团化的发展,实现与国际惯例的接轨,很有必要研究如何从国情出发,借鉴国外经验,发展有中国特色的合并报表理论和实务。本文通过多方搜集资料,试图从探讨中西合并报表的比较和差异入手,分析利弊,启发思考。不求能为解决“难题”做出贡献,但求可以通过学习他人研究成果加深对此“难题”的了解。

Form combination is a key project in current accounting theory and practice and is one of the three difficulties in accounting operation. In order to suit the development of enterprise grouping and the international practices, it is of great necessity to study ways to develop form combination theory and practice with Chinese characteristics in the light of the present national situation and the experience abroad. This paper compares the Chinese and Western forms and discusses their differences with data collected.