一、合并理论的比较目前，国际上编制合并会计报表的合并理论，主要有母公司理论、实体理论和所有权理论三种。各国在制定合并会计报表准则时，并不是完全按照某一合并理论，而是以某一合并理论为主，同时根据自身的实际情况来考虑的。关于合并会计报表的合并理论，我国和美国 I. Comparison of Merger Theory Currently, the international merger theory of preparing consolidated financial statements mainly includes three theories: parent company theory, substantive theory and ownership theory. When preparing the guidelines for the consolidation of financial statements, all countries are not based solely on a certain consolidation theory, but on the basis of a certain consolidation theory and at the same time consider it according to their own actual conditions. Merger theory of consolidated financial statements, China and the United States