我国合并会计报表理论选择探讨  

The discussion about our country's theory of the accounting statement a malgarnated

作　　者：王湛宇[1] 徐华 

机构地区：[1]华润雪花啤酒(大连)有限公司,辽宁大连116045 [2]大连苏尔寿泵及压缩机有限公司,辽宁大连116600

出　　处：《辽宁税务高等专科学校学报》2006年第5期64-65,共2页Liaoning Taxation College Journal

摘　　要：随着时代的发展,我国的会计准则和会计制度已经发生很大变化,财政部在1995年颁布的《合并会计报表暂时规定》已不能满足众多信息使用者对企业集团经营信息的需求,选择恰当的合并会计报表理论,制定规范的《企业合并准则》已成为当前会计界的焦点问题。根据我国的现实情况,我国应该选择“修正的主体观”,即是以主体观为基础,仅对商誉的确认和子公司的资产、负债的并入计价方面稍作修正的方法。With the development of time, the change has already taken place greatly in the accounting criterion of our country and accounting system. Ministry of Finance ＂amalgamate accounting statement interim provision＂ , can meet numerous information user deal in the demand of message to the enterprise group already in whom 1995 issue, choose appropriate amalgamation accounting statement theory , make norm ＂whether enterprise amalgamate criterion＂ become present focus problem of accounting field already. According to the reality of our country, our country should choose ＂the subject view of revision＂ , that is , based on subject view , only affirmation and assets , to incorporate into , valuate respect make method of revision slightly debt of subsidiary in goodwill.

关 键 词：所有者观 主体观 母公司观 修正的主体观 

分 类 号：F231.5[经济管理—会计学]