合并财务报表合并范围的研究.doc

普 通 本 科 毕 业 论 文 题目：The Research on the Scope of Consolidated Financial Statements 学 院 国际学院 学生姓名 王婷 学 号 0053348 专 业 国际会计 届 别 09届 指导教师 蒋金法 职 称 教授 二OO 九 年 五 月ⅰ 普通本科生毕业论文（设计）诚信承诺书 毕业论文（设计）题 目 合并财务报表合并范围的研究 The Research on the Scope of Consolidated Financial Statements 学生姓名 王婷 专　业 国际会计 学 号 0053348 指导老师 蒋金法 职 称 教授 所在学院 国际学院 诚信承诺 本人慎重承诺和声明： 我承诺在毕业论文（设计）活动中遵守学校有关规定，恪守学术规范，在本人的毕业论文中未剽窃他人的学术观点、思想和果）： 2009年5月30 日  Abstract The consolidated financial statement comprehensively reflects the financial position, operating results, and the cash flow in the group which consists of parent company and subsidiaries. The consolidated scope is the criteria of the consolidated subsidiaries in the group, which means not all the subsidiaries are combined by the parent company. There is a high requirement about the consolidated scope, because the scope has direct influence to the exactness and the usefulness of information offered by the consolidated reports. In the recent years, thanks to the economic developing and the arising of the consolidation, the rules of the consolidated scope have been perfected. The new accounting standard in 2006 makes a milestone for the development of the accounting standards. Basing on the changes in the new standards and combining the old standards and international standards, this essay tries to give some advice to perfect the specific rules about the consolidation scope from the theoretic and practical aspects. Firstly, this essay introduces the background and significance of the consolidation scope research. Secondly this essay makes the research about three consolidation theories and the standard of the consolidated scope; and it states in details about the entity theory in our country. Thirdly, this essay compares the related rules in American standards, international standards and Chinese standards. Lastly this essay carries out research on the pro