在战后生产和资本国际化的浪潮中,全球统一市场逐步形成,跨国经营成为当今国际经济活动中的普遍现象。企业的生产经营、理财活动向海外扩展的结果,必然要求财务会计信息也随之在国际间流动,国际会计应运而生。目前,尽管一些国家的会计界,包括国际会计组织在内,对国_际会计这一新领域作了许多有益的研究和尝试,但至今国际会计仍面临许多难解之题,其中,最突出的是合并报表、外币折算和通货膨胀三个问题。国际会计这三大难题的出现,动摇了会计理论的根本前提——会计的基本假定,从而使国际会计在理论与实务方面面临着棘手的选择。一、合并报表对会计主体理论的挑战过去,会计主体通常限定为某一个独立的商品生产经营者或经济组织。出现企业集团 In the wave of post-war production and capital internationalization, the global unified market is gradually taking shape and multinational operation has become a common phenomenon in today’s international economic activities. As a result of the expansion of production and operation and wealth management activities overseas, it is inevitable that financial and accounting information will also flow internationally and international accounting emerges. At present, although some countries’ accounting circles, including international accounting organizations, have made many useful studies and attempts in this new field of international accounting, the international accounting still faces many problems so far, of which the most prominent The three issues are consolidated statements, foreign currency translation and inflation. The emergence of the three major problems of international accounting has shaken the fundamental premise of accounting theory - the basic assumptions of accounting, so that international accounting is faced with a difficult choice in theory and practice. I. The Challenges of Consolidated Statements to the Accounting Subject Theory In the past, the accounting entity was usually limited to an independent commodity producer or manager. Appear enterprise groups