对合并会计报表合并范围和方法的思考

The Consideration of the Merge Scope and Method for Consolidated Statements

合并会计报表是当前财务会计的三大难题之一。随着企业合并事项的不断增加 ,合并报表的合并范围应加以明确的合理的界定。采用购买法编制合并报表是主流 ,但并不能因此禁止采用权益集合法。购买法与权益集合法各有其适用条件和优缺点。在我国 ,对换股合并采用权益集合法 ,是一个合理的现实的选择。

Consolidated statements is one of the three problems in financial accounting now.With the increase of enterprise merge items,the merge scope of the consolidated statements should be defined clearly and reasonably.Using purchase method for consolidated statements is the trunk stream,on the other hand,pooling of interest method can't be prohibited however.The two methods has it's own applicable scope,advantage and disadvantage.In our country,using pooling of interest method for exchanging merge is a reasonable and realistic choice.