企业合并浪潮的掀起,使积极探索合并报表理论成为热点,主要存在三种不同的合并理论,即所有权理论、主体理论、母公司理论。不同的合并理论将对合并会计报表的编制产生不同的影响,本文试图对我国的未来合并理论谈谈自己的看法。 The wave of the merger of enterprises has made the active exploration of the consolidated statements theory a hot topic. There are mainly three different types of merger theories: the ownership theory, the subjective theory and the parent company theory. Different merger theories will have different impacts on the compilation of consolidated financial statements. This article attempts to talk about our own views on China’s future merger theory.