我国新颁布的《企业会计准则——合并财务报表》:突破及缺陷剖析

An Analysis on Breakthroughs and Questions of China's New Enterprise Accounting Regulation 33——Consolidated Financial Statements

由于经济的全球化、一体化,我国企业会计准则的制定必然参考国际会计准则相关内容的变迁、倾向以及新出现的经济业务。新颁布的《企业会计准则——合并财务报表》在合并会计报表等重要概念的定义、控制的判断标准、比例合并法、合并程序、合并报表的构成及内部抵销处理等方面与以往的标准相比,有了重大突破。但是,在合并范围的确定、合并财务报表构成和会计期间的统一、内部抵销以及与国际会计准则的差异及衔接等方面还存在缺陷,需要进一步完善。

Due to the globalization and economic integration, the revisions of China＇s enterprise accounting regulation must refer to the change and tendency of international accounting regulation as well as the newly emerging business operations. Compared with the previous regulations, China＇s New Enterprise Accounting Regulation 33 Consolidated Financial Statements has made great breakthroughs in the definitions of important concepts such as consolidated financial statements, judgment criterions of control, proportional consolidated approach, consolidated procedure, components of consolidated financial statements, the treatment of interior offset, etc. But the new regulations still have some questions in the aspects such as the consolidated range defining, the components of consolidated financial statements and unification of accounting periods, interior offset, discrepancy and harmonization with international accounting regulation, all of which need improving.