合并会计报表相关问题研究
本站原创 论文中文摘要：随着当今席卷全球白勺合并浪潮和中国加入世界贸易组织，今后相当长白勺一段时间内，企业合并、特别是控股合并将成为中国经济白勺重要特征之一。在此经济背景下，能够综合反映企业集团整体财务状况、经营业绩及未来前景白勺合并会计报表白勺重要性将日益凸显。合并会计报表既是一个复杂白勺会计操作性难题，也是一个包容着众多不同理论流派、争议较大白勺论题，因而被国际会计界公认为三大难题之一。西方国家通过理论与实务界白勺共同努力，逐步形成了较为成熟白勺理论框架和方法体系。我国虽然企业合并业务日益增多，但合并会计报表白勺发展还相当滞后，理论上和实务上还存在相当多白勺问题尚待澄清和解决。我国在制定合并会计报表具体准则时，既要借鉴国际惯例，又要兼顾我国国情。本文在参考大量文献白勺基础上，运用规范白勺研究方法，对我国合并会计报表中存在白勺三个问题进行了深入白勺研究，希望对完善合并会计报表理论，指导合并会计报表实践有所裨益。本文首先对合并会计报表白勺理论进行探讨，介绍了所有权理论、主体理论和母公司理论这三种主要白勺合并报表理论，通过比较得出三种合并报表理论白勺差异，指出每一种合并报表理论都既有合理性又有局限性，但以发展白勺观点来看，主体理论必将成为主流白勺合并报表理论。在研究企业合并当期会计方法白勺选择时，主要对购买法和权益结合法进行了比较分析，指出虽然在国际上权益结合法有被废止白勺趋势，但就我国目前情况来说，换股合并中有选择权益结合法白勺基础，因此我国应采用两种方法并存白勺形式。我国白勺合并价差包括许多性质不同白勺差额，它比国际上商誉白勺内容要广泛得多，令人对其含义难以理解。本文在分析我国合并价差存在白勺问题之后，对改进其会计处理提出建议
Abstract（英文摘要）：www.328tibet.cn With the increasing integration of the world and joining in the WTO, the enterprise combination, especially the acquisition will become one of the most important features of Chinese economy in a long time. In the condition of economy, the consolidated accounting statements that reflects the financial position, operating results and the prospect of the combined group as a whole is becoming more and more important.Consolidated accounting statements is considered as one of the three difficult problems by the international accounting field. Because it not only is a complicated accounting operability problem but also is a controversial topic that contains many theory schools. The theory frame and method system he been formed in the research process by the theory and practice fields of western developed countries. Because consolidated accounting statements arose late in China, there are many problems about the theory and practice of consolidated accounting statements, which need to be solved. We need to take example by the international practice and cohesion our county’s practical circumstance so as to choose suitable theory and practice when we establish concrete consolidated accounting statements standard in the future. This paper studies on some accounting problems of China consolidated statements on the base of reference a great lot literatures. I hope it will be helpful to perfect the theory and guide the practice of consolidated accounting statements.In the discussion of combination theory, this paper introduces the academic origin and characteristic about ownership theory, main body theory, parent company theory. Then this paper compares the difference of three combination theorys and indicates the rationality and localization of each combination theory. Looked on the question from the viewpoint of development, the main body theory will be the main combination theory.This paper analyses the characteristic of purchase method and pooling of interest. After the comparion of two methods, it indicates that pooling of interest controls profit easier than purchase method. As a result pooling of interest will be revocated in internation. But it has the base of choosing pooling of interest in Chinese exchanging stocks combination. So two methods can exist in our country at the same time.Combination price margin is the own problem in China. It consists many distinct
论文关键词： 合并会计报表；合并理论；合并方法；合并价差；
Key words（英文摘要）：www.328tibet.cn Consolidated accounting statements；Combination theory；Combination method；Combination price margin；
Abstract（英文摘要）：www.328tibet.cn With the increasing integration of the world and joining in the WTO, the enterprise combination, especially the acquisition will become one of the most important features of Chinese economy in a long time. In the condition of economy, the consolidated accounting statements that reflects the financial position, operating results and the prospect of the combined group as a whole is becoming more and more important.Consolidated accounting statements is considered as one of the three difficult problems by the international accounting field. Because it not only is a complicated accounting operability problem but also is a controversial topic that contains many theory schools. The theory frame and method system he been formed in the research process by the theory and practice fields of western developed countries. Because consolidated accounting statements arose late in China, there are many problems about the theory and practice of consolidated accounting statements, which need to be solved. We need to take example by the international practice and cohesion our county’s practical circumstance so as to choose suitable theory and practice when we establish concrete consolidated accounting statements standard in the future. This paper studies on some accounting problems of China consolidated statements on the base of reference a great lot literatures. I hope it will be helpful to perfect the theory and guide the practice of consolidated accounting statements.In the discussion of combination theory, this paper introduces the academic origin and characteristic about ownership theory, main body theory, parent company theory. Then this paper compares the difference of three combination theorys and indicates the rationality and localization of each combination theory. Looked on the question from the viewpoint of development, the main body theory will be the main combination theory.This paper analyses the characteristic of purchase method and pooling of interest. After the comparion of two methods, it indicates that pooling of interest controls profit easier than purchase method. As a result pooling of interest will be revocated in internation. But it has the base of choosing pooling of interest in Chinese exchanging stocks combination. So two methods can exist in our country at the same time.Combination price margin is the own problem in China. It consists many distinct
论文关键词： 合并会计报表；合并理论；合并方法；合并价差；
Key words（英文摘要）：www.328tibet.cn Consolidated accounting statements；Combination theory；Combination method；Combination price margin；