合并会计理论的比较与选择

Comparison and selection in theories of consolidated financial statements

当今会计理论界关于合并会计理论主要有三种,即实体理论、所有权理论和母公司理论。这三种理论在合并理念和合并方法等方面存在着差异。通过对各种合并理论及其方法进行比较,指出其各自的优点和不足,并简要介绍国内外合并会计理论的运用现状。最后,从具体国情、经济实质和发展趋势等方面,对中国的合并会计理论选择提出建议。

Nowadays, there are three main methods to prepare consolidated financial statements, which are called proprietary theory, parent company theory and entity theory. They differ from each other in both theory and practice. This article compares the three approaches and demonstrates their merit and demerit, then analyzes the situation in our country and finally chooses the best way in consideration of the reality, the essence of economy and the trend.