合并报表编制理论的特点、比较与选用

Characteristics Comparison and Option of Making Combined Financial Statement

编制合并会计报表要以一定的理论为依据。合并理论主要有母公司理论、实体理论与所有权理论。三种理论,各有各的优缺点。在选用时,不应褒此贬彼,而应扬其长避其短,根据控制关系,结合选用,形成自己的特色。

The making of combined financial statement should be based on the valid theory. The combined theory consists of parent company theory, entity theory and ownership theory. The above three theories have their own advantages and disadvantages and should not be treated with preference to any one of them. The advantages of the theories should be employed to the full along with proper relationship of control and selection so that its social features and characteristics can be achieved.