关于合并报表若干理论问题的研究正文原版.docxVIP

本科毕业论文（设计）关于合并报表若干理论问题的研究Research on Theorys of ConsolidatedFinancialStatement作者专业指导教师分院二〇一五年三月关于合并报表若干理论问题的研究摘要：合并财务报表被称为财务会计四大难题之一，近年来引起学术界的广泛关注。同时由于世界范围内企业集团化进程加快，实务中企业合并现象层出不穷，急需有完善的准则和规范作指导。就我国来说，合并财务报表问题的研究起步仅有十多年的历史，还有许多有待完善的地方。因此认真研究合并财务报表理论就成为当务之急。本文意在通过对不同理论的比较，结合《企业会计准则”号一合并财务报表》（以下简称新准则），分析我国现行的合并范围、合并理论、合并方法，并对新准则中有待完善之处提出了粗浅的建议。本文共分三章，其内容安排如下：首先分析合并财务报表的合并范围；其次分析合并财务报表的合并理论。分别介绍了母公司理论、实体理论和所有权理论的主要观点和各自特点，并找出它们的优缺点，进一步选择最为合理的理论-实体理论。最后讨论了合并财务报表的合并方法。主要介绍了目前国际上流行的购买法和权益结合法。分析了二者的特点和优缺点，及其对会计的影响，进一步分析了我国合并方法的选择及其原因。关键词：合并财务报表；合并范围；合并理论；合并方法Abstract: Consolidated financial statement to is called the finance accountancy one of the fourgreatest hard nut to cracks, cause extensive concern of the academic circles in recent years. Atthe same time ,because of the progress that business enterprise group inside the scope of world isto speed the phenomenon of business enterprise merges i5 to pile up one after another in theactual situation, needing have the perfect standard and norms to make the leading urgently .1nregardhistory,to our country, the research of consolidated financial statement starts only 10 years ofstill have many place that needed to perfect. So seriously study to the consolidatedfinancial statement theories is to become the urgent matter of the moment .This thesiss idea is tocompare the different consolidated theories, and find out one consolidated statement that is morereasonable and suit to the states of our country, and further resolve the first important problem ofconsolidation scope. The author expects can give some helps to the practice work.This thesis totally includes three chapters of the following:Chapter 1 is for consolidation scope. Chapter 2 is for consolidation theory. The author introduced the main standpoint andcharacteristics of the parent-company theory, the entity theory and the contemporary theoryrespectively, and find oat their merit and shortcoming, and choose the most reasonableconsolidation theory- entity Theory in China.