我國合并會計(jì)報(bào)表編制的若干問題研究.pdf

1、北京交通大學(xué)碩士學(xué)位論文我國合并會計(jì)報(bào)表編制的若干問題研究姓名：陳靖申請學(xué)位級別：碩士專業(yè)：會計(jì)學(xué)指導(dǎo)教師：祝祖強(qiáng)20050301北京交通大學(xué)碩士學(xué)位論文AbstractAlongwithchanglngofthestateownedenterprisesintojointstockgroupsandarisingofcombinationofenterprises，consolidatedstatementsbecometheimme

2、diateapproachforinvestorstocomprehendthegroup’sfinance，sizeandmanagementTomeettheinformationneedsandadapttothemodernenterprisesystemChinesegovernmentissuedadocument“ThetemporaryRegulationofConsolidatedReport”，toregulatec

3、oncretelyhowtoworkoutthereport。Itsurelyhelpsalot。Butduetothelimitedtouchingofconsolidatedreportanditscomplexity，thecorrelativetheoriesandstatutesareyetfaultyeMoreovertherearemanyproblemsandlimitationinourpractice。Thethes

4、isresearchesoiltheproblemsappearintheregulationandoperationontheconsolidatedreport，andputforwardthe0rinciptesandapproaches10improvetheinformation’squalityoftheconsolidatedreport。Thispaperjustbe西nsontheabovereasons。Firsto

5、fall，thepaperdiscussesthetheoreticalbasisofcoilsolidatedstatement—theproprietorshiptheory，theentitytheoryandtheparentcompanytheory。Afterviewtheadvantageanddisadvantageofthethroetheories，thepaperconcludesthattheentitytheo

6、ryismoreapplicablethanothers。ThenthepaperdiscussesthecharacterofthepurchasemethodandthepoolingofinterestmethodeTheapplianceofthepurchaseshouldbeencouraged，andthepoolingofinterestmethodshouldbelimited。Afterthat，thepaperpr

7、ovidesloisofadviceonsomeoutstandingdeficienciesofconsolidatedstatementsaccountingpractice，suchastheconsolidatedscope，costbookvaluedifferentialsandprovisionsforassets。Intheend，thepapermakesabriefintroductionininternationa