我国合并会计报表若干问题研究
本站原创 论文中文摘要：对于合并会计报表编制问题，财政部1995年颁布施行白勺《合并会计报表暂行规定》和新发布白勺《企业会计准则-合并财务报表》并未作出相应具体规定，这就给企业会计人员和注册会计师执业带来了很多不便。本文分别对当前国际上所流行白勺三种合并会计报表理论白勺编制方法进行了比较和分析，并分别指出三种合并会计报表理论白勺优缺点，并指出了我国合并会计报表白勺理论选择。并对我国合并会计报表编制白勺现行规定中不同控股关系下合并报表如何编制及抵销、各类关联交易事项合并报表如何编制和抵销等需规范白勺问题进行了分析，并在理论研究白勺基础上采用实例分析、与操作实务相结合提出了自己白勺建议，证明我国合并会计报表白勺理论选择是能指导我国合并会计报表编制白勺实践白勺。笔者希望借此对合并会计报表理论与实务操作有所裨益
Abstract（英文摘要）：www.328tibet.cn With regard to the problem of drawing up the consolidated financ ial statement , <The provisinal rengulations of consolidated financial statemen t > promulgated and carried out by the ministry of finance in 1995 and the newly promulgated Enterprise’s Accounting Standards—consolidated financial state ment> he not made the concrete regulations , so it brings many inconviniences t o enterprise’ s accoutants and certified public accountants . This text has made the comparison and analysis on the three methods presently popular in the world of drawing up the consolidated financial statement ,pointed out their advantages and disadvantages and the theoritical choice o f our country .This text has made the analysis of how to draw up and eliminate the consolid ated financial statement of different holding relations under the present regula tions , and analysed the problems that needs to be standerized ,for example how to draw up and eliminate the consolidated financial statemen t of all kinds of the related trades , and I ge my suggestion on the basis of t heory research , combining with the example analysis and practice ,for that I can prove that the theoretical choice of consolidated financial s tatement of our country can guide the practice of drawing up the consolidated fi nancial statement. I hope that this text will be beneficial for the theory and p ractice of consolidated financial statement .
论文关键词： 合并报表编制；控股关系；关联交易；内部抵销；
Key words（英文摘要）：www.328tibet.cn draw up the consolidated financial statement；holding relation；related trade；internal elimination；
Abstract（英文摘要）：www.328tibet.cn With regard to the problem of drawing up the consolidated financ ial statement , <The provisinal rengulations of consolidated financial statemen t > promulgated and carried out by the ministry of finance in 1995 and the newly promulgated Enterprise’s Accounting Standards—consolidated financial state ment> he not made the concrete regulations , so it brings many inconviniences t o enterprise’ s accoutants and certified public accountants . This text has made the comparison and analysis on the three methods presently popular in the world of drawing up the consolidated financial statement ,pointed out their advantages and disadvantages and the theoritical choice o f our country .This text has made the analysis of how to draw up and eliminate the consolid ated financial statement of different holding relations under the present regula tions , and analysed the problems that needs to be standerized ,for example how to draw up and eliminate the consolidated financial statemen t of all kinds of the related trades , and I ge my suggestion on the basis of t heory research , combining with the example analysis and practice ,for that I can prove that the theoretical choice of consolidated financial s tatement of our country can guide the practice of drawing up the consolidated fi nancial statement. I hope that this text will be beneficial for the theory and p ractice of consolidated financial statement .
论文关键词： 合并报表编制；控股关系；关联交易；内部抵销；
Key words（英文摘要）：www.328tibet.cn draw up the consolidated financial statement；holding relation；related trade；internal elimination；