摘要
合并会计报表作为会计三大难题之一 ,会计界对其研究一直方兴未艾。首先阐述了合并会计报表理论在我国的发展 ,进而通过对各种合并理论的比较 ,得出各种方法的优劣 。
As one of the three most difficult problems in accounting field, consolidating financial statements have being researched. In this article, firstly, the development of consolidating theories was discussed, and then by comparing the theories,the best one was choosen for China.
出处
《河北理工学院学报（社会科学版）》
2002年第4期62-65,73,共5页
Journal of Hebei Institute of Technology (Social Science Edition)
