浅谈我国合并报表的方法

Talking about the Combined Statement Method of China

通过对近年来国内外有关合并会计报表文献的认识和了解,比较了购买法和权益结合法这两种合并会计报表方法的特点和区别,并简略地分析了购买法和权益结合法在我国的适用性,最后对我国有关企业合并会计报表制度制定提了几点设想。

Through understanding domestic and foreign literatures about the combined statement in recent years, this paper compares the features and distinctions of two kinds of combined statement methods, the purchasing method and the equity combined method, analyzes on the practicability of the two methods in China, and puts forward some presumptions of formulating the combined accounting statement system in related enterprises of China.