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随着现代企业的迅速发展,企业扩张愈发普遍,许多企业采用企业合并的方式实现规模扩大。因此,企业合并财务报表的编制理论受到广泛关注。本文将对国际上存在的合并财务报表的三大理论:所有权理论、母公司理论、实体理论进行对比,分析各理论的不同点,并从所披露信息质量和会计信息需求者两个角度对实体理论的优势做出阐释,说明我国对合并财务报表理论的选择。
With the rapid development of modern enterprises, the expansion of enterprises has become more and more common. Many enterprises have adopted the method of enterprise consolidation to expand their scale. Therefore, the preparation of the consolidated financial statements of the theory has received widespread attention. This article will compare the three theories of the consolidated financial statements in the world: the ownership theory, the parent company theory and the substantive theory, and analyze the differences between the theories. From the two aspects of the quality of information disclosed and the demand of accounting information, The advantages of theory to explain, explain our country’s choice of the theory of consolidated financial statements.