财务会计上控制的理论框架研究

控制概念广泛应用在法律、证券监管和会计等诸多领域。财务报表的目标决定了在财务会计上对控制的研究主要是对资产的控制和对主体的控制两个领域。通过对资产的控制的研究,可以从本质上把握和区分资产、负债、所有者权益以及收入、费用等会计要素。通过对主体的控制的研究,可以从本质上把握企业合并和合并财务报表。对主体的控制最终又回归到对资产的控制,即通过控制主体间接控制资产。财务会计上对控制的定义、控制的两种形式(直接控制和间接控制)、对主体控制的两种方式(法定控制和实质性控制),构成了财务会计上控制的理论框架。财务会计上控制的理论框架为深入研究企业合并会计问题和合并财务报表问题提供了理论指导。

Study on the Theory Framework of Control in Financial Accounting

The concept of control is widely used in law, securities regulation and accounting areas. The objective of financial statements determines that the research on the control mainly includes control over assets and control over entities. By investigating control over assets, we can grasp the nature and differentiation of the concepts of accounting elements, such as assets, liabilities, owners'equity, revenue, expense, etc. By investigating control over entities, we can grasp the nature of business combinations and consolidated financial statements. Control over entities finally comes to control over assets, I. E. , control of assets is achieved by indirectly controlling over entities. The definition of control in accounting, two forms of control, which comprises direct control and indirect control, and two ways of control over entities, which comprises legal control and actual control, constitute the theoretical framework for control. The framework for control in accounting provides a theoretical guidance for researches on issues of business combinations and consolidated financial statements.