完善我国合并会计报表理论与实务的思考

THOUGHTS ON THE PRINCIPLES AND PRACTICE OF THE CONSOLIDATED FINANCIAL STATEMENT SYSTEM

随着现代企业制度的建立，企业集团的不断发展壮大，合并会计报表已显得越来越重要．针对我国《合并会计报表暂行规定》存在的问题，就合并会计报表的编制方法等问题进行了探讨，以期完善我国合并报表的理论与实务．

With the establishment of the modern enterprise system and the rapid development of enterprise groups,the consolidated financial statements become more and more important. Based on the Provisional Regulations of Consolidated Rnancial Statement,this paper analyzes the entities of a consolidated financial statement, the methods to mak a consolidated financial statement, the ways to analyze investment cost and discrepancy of sthek equlty's net values, and the applicahon of the equity methods.