集团内部交叉持股情况下合并报表的编制  

The preparation of Cross-shareholding Enterprise Group's Consolidated Statements

作　　者：张陶勇[1] 

机构地区：[1]浙江工商大学财务与会计学院

出　　处：《财务与金融》2010年第2期56-61,共6页Accounting and Finance

摘　　要：库藏股法和交互分配法是处理集团内部交叉持股的两种会计方法,其理论基础分别为合并报表理论中的母公司理论和实体理论。通过对这两种方法的比较和分析发现,库藏股法有一定局限性,而交互分配法能够消除各种复杂控股关系下成员公司之间的损益和权益的交叉影响,厘清集团各方主体的利益边界,因此,建议我国准则应采用交互分配法。The treasury stock method and the interactive distribution method are widely used for the preparation of cross-shareholding enterprise group＇s consolidated statements, while the former is based on the parent company theory and the latter is based on the entity theory. By comparing and analyzing these two methods, this paper formed the following conclusions： the treasury stock method has its limitations; the interactive distribution method can eliminate the cross-impact and clarify the interest of all parties under the case of complex relationships. Therefore, China＇s accounting standards should adopt the interactive distribution method.

关 键 词：交叉持股 库藏股法 交互分配法 

分 类 号：F23[经济管理—会计学]