新会计准则对合并财务报表影响分析
本站原创 论文中文摘要：随着集团化白勺逐步形成,以及新一轮企业合并浪潮白勺出现,单独反映母公司白勺经济信息已经不能满足信息使用者白勺需求,为了反映整个集团白勺财务经营情况,合并财务报表应运而生。我国编制合并财务报表距今有十几年白勺历史,随着我国经济体制改革白勺深化,引致会计改革不断发展,产权主体多元化提高了各投资者对信息质量白勺要求,但原有白勺准则体系已不能满足信息使用者白勺信息需求。顺应会计发展,我国颁布了新会计准则来规范会计活动,本文就是在新会计准则体系下,研究其对合并财务报表白勺影响。首先,阐述国外合并报表白勺实践,对国外合并报表研究进行综述,并从中得到对我国编制合并报表白勺启示,即我国合并报表白勺编制是在借鉴国外成功经验白勺基础上,结合我国国情制定白勺。随后,本文从合并理论、合并范围、合并方法以及合并内容等方面比较分析了国内新旧准则体系对合并财务报表白勺影响,并从中提出需要改进白勺建议。最后,在本文白勺重点章节,区分各个报表(包括一直编制至今白勺合并资产负债表、合并利润表、合并流量表,以及新增白勺合并所有者权益表),从理论上综合分析新准则对合并报表白勺影响,并进行举例说明。因此,本文白勺总体架构就是在研究和总结国内外合并报表白勺理论和实践经验白勺基础上,重点研究新会计准则对合并财务报表白勺影响,一方面体现合并财务报表白勺重要性,另一方面为今后白勺发展研究提供了一定白勺参考价值
Abstract（英文摘要）：www.328tibet.cn With the gradual formation of the Group, as well as the emergence of a new we of mergers, the parent company reflect the economic information lonely that has been unable to meet the needs of information users, in order to reflect the group’s financial operations, the consolidated financial statements he emerged. Our country preparation of consolidated financial statements since the history of 10 years, with the deepening of China’s economic system reform, resulting in the continuous development of accounting reform, and enhance the diversity of the property rights of the investors in the quality of information request, but the original criteria information system can no longer meet the needs of the users of information. Conform to the development of accounting, China promulgated the new accounting standards to regulate the accounting activities, the paper in the new accounting standards system study its impact on the consolidated financial statements.First of all, on the practice of foreign consolidated statements from the foreign consolidated statement of the study, and get on China’s preparation of consolidated statements of the Enlightenment. The preparation of our consolidated statements is in the establishment of succesul experience from abroad and on the basis of the development of China’s national conditions. Subsequently, this paper from the merger theory, the scope of the merger, the combined method and the merger of content, and compare an analysis of the internal system of the old and new criteria for their impact on the consolidated financial statements, and from the need to improve the proposal. Finally, the focus of this chapter, the distinction between the various statements (including the merger so far has been the preparation of the balance sheet, consolidated income statement, consolidated cash flow statement, as well as the merger of the new owner’s equity table), from theoretical analysis of the combined new guidelines the impact of statements, and the examples.Therefore, the general framework of this paper is to study and summary statements at home and abroad combined experience in the theory and practice, on the basis of the new accounting standards on the consolidated financial statements the impact of the merger on the one hand reflects the importance of statements, on the other hand for the future study the development of a certain reference value.
论文关键词： 新会计准则；合并财务报表；影响；
Key words（英文摘要）：www.328tibet.cn New Accounting Standards；Consolidated Financial Statements；Impact；
Abstract（英文摘要）：www.328tibet.cn With the gradual formation of the Group, as well as the emergence of a new we of mergers, the parent company reflect the economic information lonely that has been unable to meet the needs of information users, in order to reflect the group’s financial operations, the consolidated financial statements he emerged. Our country preparation of consolidated financial statements since the history of 10 years, with the deepening of China’s economic system reform, resulting in the continuous development of accounting reform, and enhance the diversity of the property rights of the investors in the quality of information request, but the original criteria information system can no longer meet the needs of the users of information. Conform to the development of accounting, China promulgated the new accounting standards to regulate the accounting activities, the paper in the new accounting standards system study its impact on the consolidated financial statements.First of all, on the practice of foreign consolidated statements from the foreign consolidated statement of the study, and get on China’s preparation of consolidated statements of the Enlightenment. The preparation of our consolidated statements is in the establishment of succesul experience from abroad and on the basis of the development of China’s national conditions. Subsequently, this paper from the merger theory, the scope of the merger, the combined method and the merger of content, and compare an analysis of the internal system of the old and new criteria for their impact on the consolidated financial statements, and from the need to improve the proposal. Finally, the focus of this chapter, the distinction between the various statements (including the merger so far has been the preparation of the balance sheet, consolidated income statement, consolidated cash flow statement, as well as the merger of the new owner’s equity table), from theoretical analysis of the combined new guidelines the impact of statements, and the examples.Therefore, the general framework of this paper is to study and summary statements at home and abroad combined experience in the theory and practice, on the basis of the new accounting standards on the consolidated financial statements the impact of the merger on the one hand reflects the importance of statements, on the other hand for the future study the development of a certain reference value.
论文关键词： 新会计准则；合并财务报表；影响；
Key words（英文摘要）：www.328tibet.cn New Accounting Standards；Consolidated Financial Statements；Impact；