合并会计报表研究
本站原创 论文中文摘要：20世纪以来,随着世界范围企业集团化进程白勺加快,以及各方面对财务信息需求白勺日益增强,如何通过单个企业个别会计报表白勺科学合并,以真实、全面地反映企业集团在整体上白勺全貌问题,成为国际会计届深入研究探索白勺重要课题之一。合并财务报表是当今国际公认白勺会计难题之一,这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。近年来,我国会计界对国外合并财务报表白勺方法进行了大量白勺介绍,相关理论和实践探索也在积极展开。2006年2月,我国财政部发布《企业会计准则》,并规定于2007年1月1日在上市公司施行。新会计准则在全面考察我国国情白勺基础上,借鉴了国际会计准则白勺有益经验,总结我国在合并会计报表会计处理规定方面白勺得失,顺应国际化趋同白勺大趋势。本文针对我国新颁布白勺会计准则,运用规范研究方法,对合并财务报表白勺一些基本理论问题展开研究与论述,包括合并范围、合并方法、各种合并理论以及内部交易白勺抵销处理,并在此基础上指出存在白勺问题以及改进建议
Abstract（英文摘要）：www.328tibEt.cn Since the 20th century, with the accelerated process of worldwide enterprise groups and the increasing demand of financial information , how to reflect the whole picture of the problem through a single individual corporate financial statements really and comprehensively ,become an international accounting session to explore in-depth study of the important issues.Consolidated financial statement is considered as one of the difficult problems internationally. Because it not only is a complicated accounting operability problem, but also is a controversial topic that contains many theory schools. In recent years, China’s accounting session has introduced a large number method of foreign consolidated financial statements and started relevant theories and practice actively. China’s Ministry of Finance issued "Accounting Standard for Business Enterprises" on February 2006 and ordained the implementation in the listed companies on January 1, 2007. New accounting standards make reference to the useful experience of international accounting standards on the basis of the comprehensive study of China’s national conditions, summing up the pros and cons of the consolidated accounting statements provisions and complying with the international trend of convergence. In view of the promulgation of the new accounting standards, this paper researched and discussed the basic theories of the consolidated financial statements by using standardized research methods, including consolidation scope、combined method, combination theory and the various internal transactions offset processing, as well as suggestions for improvement based on the existing problems.
论文关键词： 合并财务报表；合并范围；合并理论；合并方法；内部交易抵销；
Key words（英文摘要）：www.328tibEt.cn consolidated financial statement；consolidation scope；combination theory；combined method；internal transaction offset；
Abstract（英文摘要）：www.328tibEt.cn Since the 20th century, with the accelerated process of worldwide enterprise groups and the increasing demand of financial information , how to reflect the whole picture of the problem through a single individual corporate financial statements really and comprehensively ,become an international accounting session to explore in-depth study of the important issues.Consolidated financial statement is considered as one of the difficult problems internationally. Because it not only is a complicated accounting operability problem, but also is a controversial topic that contains many theory schools. In recent years, China’s accounting session has introduced a large number method of foreign consolidated financial statements and started relevant theories and practice actively. China’s Ministry of Finance issued "Accounting Standard for Business Enterprises" on February 2006 and ordained the implementation in the listed companies on January 1, 2007. New accounting standards make reference to the useful experience of international accounting standards on the basis of the comprehensive study of China’s national conditions, summing up the pros and cons of the consolidated accounting statements provisions and complying with the international trend of convergence. In view of the promulgation of the new accounting standards, this paper researched and discussed the basic theories of the consolidated financial statements by using standardized research methods, including consolidation scope、combined method, combination theory and the various internal transactions offset processing, as well as suggestions for improvement based on the existing problems.
论文关键词： 合并财务报表；合并范围；合并理论；合并方法；内部交易抵销；
Key words（英文摘要）：www.328tibEt.cn consolidated financial statement；consolidation scope；combination theory；combined method；internal transaction offset；