摘要
论述了合并财务报表的基本问题、理论基础;重点分析了合并财务报表编制的母公司理论、主体理论、所有权理论3个理论的优点及不足之处.编制合并财务报表可反映和报告在共同控制之下的一个企业集团的财务状况和经营成果的总括情况,以便满足报表使用者对于一个经济实体而不是法律实体的财务信息需求.
Basic questions and rationale in consolidated financial statement were elaborated. The merits and deficiency of the parent company theory, the main body theory and the property theory were analyzed mainly. Compiling consolidated financial statement can reflect and report the general information of the financial status and management achievement of enterprise group, in order to meet the statement users＇ needs for financial information of an economic entity rather than a legal entity.
出处
《西安工程大学学报》
CAS
2008年第3期378-380,384,共4页
Journal of Xi’an Polytechnic University
关键词
合并财务报表
母公司理论
主体理论
所有权理论
consolidated financial statement
parent company theory
main body theory
property theory
