合并-母公司报表盈余信息决策有用性研究评述

Review of the Decision-making Usefulness Studies of Earnings Information from Consolidated & Parent Financial Statements

合并报表反映作为经济主体的集团(母公司和子公司)合并的会计信息,母公司报表则提供作为法律主体的母公司自身的会计信息。在会计学术界,已有的研究主要是从股东和债权人两个角度来考察合并报表和母公司报表盈余信息的决策有用性。在我国,应借助会计准则改革带来的机遇,围绕合并-母公司报表盈余信息及其差异开展决策有用性的研究。

Consolidated financial statement discloses consolidated accounting information from an economic entity （parent company and its subsidiary company）, while the statement of parent company provides accounting information of its own as a legal entity. In accounting academia, the existing studies mainly discuss the decision-making usefulness of the earnings information from consolidated statement and parent statement from the two perspectives of stock-holders and creditors. In China, we should take advantage of the opportunities brought about by the reform of accounting standard, so as to carry out researches on the decision-making usefulness of the earnings information from the consolidated and/or parent statements and the differences between them.