论文部分内容阅读
目前,国际上有关编制合并财务报表的理论主要有:所有权理论、实体理论和母公司理论。与我国1995 年的《合并财务报表暂行规定》相比,新《企业会计准则——合并财务报表》(以下简称合并报表准则)所依据的基本合并理论已发生了变化,从侧重母公司理论转为侧重实体理论。实体理论下,合并财务报表服务的目的是所有股东,这更符合信息使用者的要求,其概念也更清晰,所提供的会计信息质量也更高。
At present, there are mainly international theories on the preparation of consolidated financial statements: ownership theory, substantive theory and parent company theory. Compared with the 1995 Interim Provisions on Consolidated Financial Statements, the basic theory of mergers on which the new Accounting Standards for Business Enterprises - Consolidated Financial Statements (hereinafter referred to as the “Consolidated Statements”) is based has changed. From focusing on the theory of the parent company To focus on the substantive theory. Under the entity theory, the purpose of the consolidated financial statement service is for all shareholders, which is more in line with the requirements of information users. The concept is also clearer and the quality of accounting information provided is also higher.