合并会计报表基本理论问题研究

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论文中文摘要:随着世界经济日益趋于一体化,跨国公司的规模剧增,一套综合反映企业集团整体财务状况、经营业绩及未来前景的合并会计报表的重要性日益凸显。入世后的中国也正面临着席卷全球的合并浪潮的冲击,而我国对合并会计报表问题的研究起步较晚,相关的理论尚不完善,实务操作中也存在不少亟待解决的问题。因此,对合并会计报表基本理论问题进行研究,对于完善该理论本身,促进合并会计报表实务的发展以及指导我国相关准则的制定具有重要的理论与现实意义。本文首先回顾了合并会计报表实务在国内外的产生与发展过程以及相关准则的沿革,然后大量运用规范、比较分析的方法,对合并观念、合并方法、合并范围、合并差异等合并会计报表的基本理论问题进行了深入的探讨,并以此为基础,尝试着将这些相互关联的方面联系起来,构建合并会计报表的基本理论架构,提出了“合并会计报表模式”的概念
Abstract(英文摘要): With the increasing integration of the world and the progressive scale of multinational companies, a set of consolidated accounting statements that reflect the financial position, operating results and the prospect of the combined group as a whole are becoming more and more important.After becoming a member of WTO, China is also facing the impact of the global trend of business combination. However, since the research of consolidated accounting statements in China begin recently, the relative theories are still imperfect and numerous unsolved problems in practice still exist. So it is important both for theory and for practice to research on this topic, especially on some basically theoretic problems in it, which will be helpful to perfect the theory itself, to improve the development of the practice of consolidated accounting statements and to direct the formulating of relative accounting standards in China.This thesis firstly retrospects the process of the origination and development of the practice of consolidated accounting statements and the evolution of the relative accounting standards in different parts of the world. Then by greatly using the methods of normative and comparative analysis, this paper deeply discusses several basically theoretic problems, including combination concepts, combination methods, combination scope and combination discrepancy. And based upon those, the thesis tries to get the interrelated aspects together to form a basic theory framework of consolidated accounting statements, and creates the concept of “the pattern of consolidated accounting statements”.
论文关键词: 合并会计报表;合并观念;合并方法;合并会计报表模式;
Key words(英文摘要): Consolidated accounting statements;Combination concept;Combination method;Pattern of consolidated accounting statements;