合并财务报表的合并范围探析.doc

合并财务报表的合并范围探析 摘要 财政部在新发布的会计准则中从新界说了控制，并清楚指出了实质性权利的寄义，说明了投资者权力的重要性，本文主要从控制，实质性权利，保护性权利三方面论述新旧准则中合并范围的不同，通过举例说明新准则下合并范围的改变对企业的影响，继而提出新准则在实务操作中的不足与建议。 关键词：合并报表；合并范围；控制；实质性权利；保护性权利 An Analysis of the Scope of the Consolidated Financial Statements Abstract The Ministry of Finance in the newly issued accounting standards in the new definition of control, and clearly pointed out the meaning of substantive rights, indicating the importance of investor power, this article mainly from the control, substantive rights, protective rights of three aspects In the new and old criteria, the differences in the