新合并财务报表准则解读与准则经济后果分析.docx

摘要二十世纪以来，随着世界范围企业集团以及中国企业进程的加快，以及各方面对财务信息需求的日益增强，只反映母公司的经济事项已经满足不了内外部信息使用者的需要，母子公司的个别财务报表也不能满足股东、债权人以及其他利益相关者的决策需要，全球范围内掀起了一场又一场的大规模合并浪潮，在此背景下，全球对合并会计信息的需求也越来越大，企业集团如何把其所能控制的所有企业的财务信息进行科学、高效的整合，使得企业集团的整个财务状况能够真实、全面、综合的反映，成为国际会计界深入研究探索的重要课题之一。然而合并范围的准确与否，将直接影响着合并报表提供信息的准确性和有用性，确定科学合理的合并范围，不经可以减少利润操纵的空间，还能提高合并报表的合理性和可比性，并能改善合并报表的质量。本文就是对最新修订内容进行详细解读，从理论和实务上对我国企业的合并财务报表的合并问题进行探讨，并对准则经济后果进行分析，以采用不同的合并会计方法所产生的经济结果差异案例为例，对该准则实施过程中可能产生的经济后果进行理论分析和案例分析，为进一步完善我国合并财务报表准则提出改进的建议。关键词：合并财务报表 合并范围 合并准则后果分析AbstractSince twentieth Century, with the world China enterprise group and enterprise process speeding up, and the increasing demand of financial information, only reflects the economic events of the parent company already can not meet the need of internal and external information users, individual financial statements of the parent subsidiary company is not satisfied with the shareholders, creditors and other stakeholders in decision-making needs, the global scope set off a wave of consolidation in the mass of another, in this context, the global demand for merger accounting information is more and more big, the enterprise group to make its can integrate scientific, efficient all enterprises to control financial information, which makes the whole financial situation of enterprise group can reflect the true, comprehensive, integrated, becomes an important subject of the international accounting profession in-depth study and explore. However, the scope of consolidation is accurate or not, will directly affect the accuracy of the consolidated financial statements provide information and useful to determine the scope of the merger, scientific and reasonable, without can reduce the space of profit manipulation, but also improve the consolidated financial statements of the rationality and comparability, and can improve the quality of consolidated statements. This paper is to analyze the latest revision of content, from the theory and practice of consolidated financial statements of