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中条山电大本科毕业论文 财务决策中资金成本问题的探讨 学 生：杨 震 学 号：1014001256033 专 业：会计学 导 师：贾淑珍 二0一二年十月 摘要在当今席卷全球的合并浪潮下，企业合并特别是控股合并将成为新世纪中国经济的重要特征之一。因而，企业合并会计报表的编制显得越来越重要了，用会计准则对合并会计报表的编制进行科学规范也成为当务之急。相对于前人的研究，本文在国际会计准则以及我国对合并会计报表合并范围的界定基础上，提出应该以控制作为合并范围的界定标准，研究了我国企业在合并报表合并范围选择上存在的问题和对策。 　　同时，结合我国新旧准则中合并范围界定的变化，指出了我国新合并会计报表准则的合并范围规定中应该注意和解决的问题，以期促进我国合并会计报表理论的进一步完善和发展，加快我国合并会计报表准则与国际会计准则的接轨，统一我国目前合并范围相关问题处理的方法，为适应并购业务的不断发展，更好地推动我国经济与会计实务的发展尽微薄之力。 　　关键词：会计准则;合并会计报表;合并范围;控制 Abstract In todays swept across the global wave of mergers, merger of enterprises especially holding merger will become the new century China one of the most important features in economy. Therefore, enterprise consolidated accounting statement compiling appears more and more important, with accounting standards on the preparation of consolidated accounting statement in scientific and standardized also become the urgent matter. Compared with previous research, based on the international accounting standards in China and in combined accounting statement of the merge scope definition foundation, proposed should to control as the consolidated range defining standard, has studied our country enterprise in the consolidated financial statements, the merge scope on the choice of the existing problems and countermeasures. At the same time, combined with our countrys old and new standards merger scoping changes, points out that the our country new combined accounting statement of the consolidation range criterion rules should pay attention to and solve the problem, in order to promote our country combined accounting statement of the further improvement and development of the theory, the acceleration of Chinas combined accounting statement of the standards and the international accounting standards of the world, unified our country at present the merge scope related problems processing method, in order to adapt to the development of mergers and acquisitions, impel our country economy and the development of accounting p