合并报表暂行规定探析

A Probe Into the Temporary Provisions of Merging Financial Report Forms

合并会计报表的编制是困扰会计实务的一大难题,出现这一问题固然与合并会计报表编制的难度有关,更与财政部颁布的《合并报表暂行规定》中有关规定存在着一定程度的不完善性有关。该文就合并报表编制中“控制”与合并范围、合并理论、内部交易抵消方法等三个重大问题的理论方法的创新进行了相关研究,以期对修订《合并报表暂行规定》或制定合并报表有积极的参考价值。

This paper made some relevant studies on the three major theories and their innovations, which are controlling in the financial report forms and its merging range, merging theory and countervails by inside transaction, and pointed out that the puzzling problem in merging financial report forms is not only closely related to its difficulty but also has something to do with certain imperfect regulations in the temporary provisions issued by the financial ministry. The paper is supposed to be of some positive reference values to the revision of the temporary provisions concerning merging financial report forms.