论我国合并财务报表理论的选择  

The Choice of China's Consolidated Financial Statement Theory

作　　者：田璇[1] 

机构地区：[1]山东理工大学管理学院,山东淄博255049

出　　处：《山东理工大学学报（社会科学版）》2009年第5期29-33,共5页Journal of Shandong University of Technology（Social Sciences Edition）

摘　　要：我国2006年《合并财务报表》会计准则将"控制"作为确定合并范围的基本依据,编制合并财务报表所依据的基本合并理论也发生了较大变化,从侧重母公司理论转为侧重实体理论。合并理论的变化既符合我国的实际情况,也反映了与国际会计准则的趋同。文章通过对国际上通行的三种合并理论——母公司理论、实体理论、所有权理论进行比较分析,从提高会计信息质量的视角,对我国合并财务报表理论的选择进行了探讨。The accounting standards of China 2006 Consolidated Financial Statement sets 'control'as the basic evidence of confirming consolidation range.Changes take place in the basic consolidation theory for compiling consolidated financial statement which shift emphasis from the parent company to entity theory.The changed theory accords with China's practice and also reflects the convergence tendency with the international accountingstandards.By comparing and analyzingthe three theories-parent company theory,entity theory and property theory,this paper makes a discussion into the choices of China's consolidatedfinancial statement theory from the perspective of improving accounting information quality.

关 键 词：合并理论 会计信息质量 母公司理论 实体理论 

分 类 号：F23[经济管理—会计学]