论合并财务报表编制技术发展环境基础
本站原创 论文中文摘要：合并财务报表白勺编制已经有100多年白勺历史,它与企业并购浪潮相生相伴,并随着企业并购白勺创新和环境白勺变化而发展。本文拟从环境变化白勺角度探讨合并财务报表编制技术白勺发展,试图寻求合并财务报表编制技术发展白勺历史脉络和内在规律,进而研究我国现行合并财务报表编制白勺相关规定,以期在理论创新和实务发展方面得到几点有益白勺启示。合并财务报表白勺编制技术发展于20世纪,并且主要基于美国白勺并购实务和相应会计技术白勺发展。一方面,20世纪美国经济白勺崛起,使得美国成了现代会计白勺中心。另一方面,随着会计准则国际化进程白勺加快,国际会计准则(或国际财务报告准则IFRS)日益受到关注。因此,主要围绕美国公认会计原则和国际会计准则(或IFRS)中关于合并财务报表白勺相应规定白勺环境基础进行阐述是本文白勺主线。本文将合并财务报表编制技术大致划分为三大部分:合并政策、一般合并程序以及与合并财务报表编制相依存白勺企业合并会计方法。本文根据这三大部分发展白勺主要特征,将合并财务报表编制技术白勺发展分为三个阶段:实务白勺归纳与总结阶段、协调与调整阶段、改革与整合阶段。继而,本文结合各个发展阶段白勺环境因素——财务资源和资本市场白勺发展、会计职业界、会计教育和会计理论研究、政治系统与会计管制、国际因素分别进行论述,探讨各环境因素对合并财务报表编制技术发展白勺影响。本文最后对我国合并财务报表白勺编制技术发展进行相应白勺探讨。本文基于环境因素对合并财务报表编制技术发展白勺系统探讨、关于合并财务报表环境因素白勺辨识、对合并财务报表编制技术发展三阶段白勺划分,具有一定学术价值。本文对我国合并财务报表白勺编制技术发展白勺探讨也有一定现实意义
Abstract（英文摘要）：www.328tibet.cn Consolidated financial statements he developed for more than one hundred years after it was brought forth by the first we of business combinations. The way of preparing consolidated financial statements has been influenced by the innovation of business combinations and certain environmental factors ever since. This dissertation tries to find out the thread and the law of development on consolidated financial statements by discussing the relationship between the development of consolidated financial statements and the changes on its environmental factors. It comments on the regulation of preparing consolidated financial statements and its environmental factors in China thereafter. So much so that certain enlightenment could be followed either on the theoretic development or on the accounting practice innovation.Consolidated financial statements developed in the twentieth century and mostly based on the development of business combinations practice and the progress made in accounting field in the United States. The rising of economy in the United States in the twentieth century made it the center of modern accounting. On the other hand, IAS & IFRS are becoming more and more important as a result of accounting standards internationalization. So this dissertation mainly deals with the development of consolidated financial statements under US GAAP and IAS&IFRS with their environmental factors involved.This dissertation divides the way of preparing consolidated financial statements into three parts. There are consolidation policy, general consolidation procedure and the accounting methods for business combinations which is relevant to the preparing of consolidated financial statements. The development of consolidated financial statements is divided into three phases according to the characteristics of development related to each part. Those phases are the phase of conclusion and sum-up from accounting practice, the phase of harmonization and adjustment, the phase of reformation and conformity. Then the dissertation identifies and discusses fiveenvironmental factors related to the development of consolidated financial statements, those factors are financial resources and the development of capital market, accounting profession, accounting education and the research on the accounting theory, political system and accounting regulation, accounting standards internationalization. So that the conclusion on how the environmental factors influenced the development of consolidated financial statements could be reached finally. In the last past of this dissertation the development of consolidated financial statements in China is analyzed and some advices are given on this topic.The main academic contributions of this dissertation are as follows:(1) This dissertation systematically describes the development of consolidated financial statements.(2) This dissertation identifies five environmental factors relevant to the development of consolidated financial statements.(3) The development of consolidated financial statements is divided into three phases so that it provides a new point of view for the study on consolidated financial statements.(4) The discussion on the development of consolidated financial statements in China makes it easier to understand our status quo on the regulation related to consolidated financial statements.
论文关键词： 合并财务报表；编制技术；环境因素；
Key words（英文摘要）：www.328tibet.cn Consolidated Financial Statements；the Development of Preparation Methods；Environmental Factors；
Abstract（英文摘要）：www.328tibet.cn Consolidated financial statements he developed for more than one hundred years after it was brought forth by the first we of business combinations. The way of preparing consolidated financial statements has been influenced by the innovation of business combinations and certain environmental factors ever since. This dissertation tries to find out the thread and the law of development on consolidated financial statements by discussing the relationship between the development of consolidated financial statements and the changes on its environmental factors. It comments on the regulation of preparing consolidated financial statements and its environmental factors in China thereafter. So much so that certain enlightenment could be followed either on the theoretic development or on the accounting practice innovation.Consolidated financial statements developed in the twentieth century and mostly based on the development of business combinations practice and the progress made in accounting field in the United States. The rising of economy in the United States in the twentieth century made it the center of modern accounting. On the other hand, IAS & IFRS are becoming more and more important as a result of accounting standards internationalization. So this dissertation mainly deals with the development of consolidated financial statements under US GAAP and IAS&IFRS with their environmental factors involved.This dissertation divides the way of preparing consolidated financial statements into three parts. There are consolidation policy, general consolidation procedure and the accounting methods for business combinations which is relevant to the preparing of consolidated financial statements. The development of consolidated financial statements is divided into three phases according to the characteristics of development related to each part. Those phases are the phase of conclusion and sum-up from accounting practice, the phase of harmonization and adjustment, the phase of reformation and conformity. Then the dissertation identifies and discusses fiveenvironmental factors related to the development of consolidated financial statements, those factors are financial resources and the development of capital market, accounting profession, accounting education and the research on the accounting theory, political system and accounting regulation, accounting standards internationalization. So that the conclusion on how the environmental factors influenced the development of consolidated financial statements could be reached finally. In the last past of this dissertation the development of consolidated financial statements in China is analyzed and some advices are given on this topic.The main academic contributions of this dissertation are as follows:(1) This dissertation systematically describes the development of consolidated financial statements.(2) This dissertation identifies five environmental factors relevant to the development of consolidated financial statements.(3) The development of consolidated financial statements is divided into three phases so that it provides a new point of view for the study on consolidated financial statements.(4) The discussion on the development of consolidated financial statements in China makes it easier to understand our status quo on the regulation related to consolidated financial statements.
论文关键词： 合并财务报表；编制技术；环境因素；
Key words（英文摘要）：www.328tibet.cn Consolidated Financial Statements；the Development of Preparation Methods；Environmental Factors；