合并会计报表理论问题探讨

STUDY OF ACCOUNTING STATEMENTS THEORIES FOR BUSINESS AMALGAMATION

合并会计报表理论问题一直是合并问题中探讨的热点。文中首先介绍了合并会计报表3种主要理论———所有权理论、主体理论、母公司理论,从各自的理论依据、报表的使用者、母公司编制报表的立场、对科目的处理方法、目前的使用情况进行了简单的说明;再从合并范围、报表需求者、国际发展趋势这些对合并会计报表理论选择的影响因素进行了分析,并提出了我国应该选择主体理论;最后对我国企业合并会计准则的制定提出了建议。

The accounting statement theories for enterprise merger have long been the focus of discussion in amalgamation. This article describes three major theories of accounting statement, i.e. propriety theory, entity theory, and parent company theory and discusses the foundation of each theory, the users of the report form, the standpoint of the parent company of statement preparation, the processing method used for the subject, and the current usage of the report form. In addition, it analyzes the influences of the range of amalgamation, the report form demander and international development tendency on the selection of accounting statement theory for business amalgamation, and proposes the principal theories to be chosen in China. At last this paper puts forward a few suggestions for the formulation of the accounting criterion in business amalgamation in China.