摘要
讨论了企业集团编制合并会计报表的前提条件与理论基础，通过实例对比分析得出不同的理论基础对合并报表中有关项目造成不同的影响，指出了合并会计报表本身存在着信息揭示的不完整性，某些项目含义的不明确性和所依理论的缺陷性．
The article expounds the conditions and the theories of making up consolidated financial statements for an enterprise group; it utilizes example analysis, talks about the effects on the items of the consolidated financial statements caused by the different theories, and points out the problems that are in the consolidated financial statements, that is,the incompleteness of information, the meaning uncertainty of certain items and the defectness of the theories.
关键词
合并会计报表
项目
企业集团
consolidated financial statements
item
enterprise group
