权益理论与合并报表方法

合并财务报表的编制 ,受到不同合并观念的影响 ,而不同的合并观念源自不同的权益理论。本文在对权益理论进行介绍的基础上 ,侧重分析源自于所有权理论和主体理论的所有者观、主体观以及介于二者之间的母公司观 ,并对不同观念下的合并报表方法进行比较。认为我国在制定合并报表准则时 ,应采用主体观 (完全合并法 )。

Equity Theory and the Method of Consolidating Financial Statements

Proprietary theory and entity theory are the most primary equity theories.Equity theories have important influence on concepts of consolidating financial statements.The proprietary concept and the entity concept come from proprietary theory and entity theory respectively.And the parent company concept is between proprietary theory and entity theory.With different concepts,the methods to consolidate financial statements are different.Under proprietary concept,proportionate consolidation method is used.Under entity concept,full consolidation method is used.The method used under the parent company concept is between the proportionate consolidation method and full consolidation method.This paper compares different methods of consolidating financial statements and concepts which they are based on.In China,we should choose entity concept and,accordingly,full consolidation method.