合并会计报表若干理论问题探讨

作为财务会计三大难题之一 ,合并会计报表理论最近几年经历了重大变化。继美国财务会计准则委员会(FASB) 1995年颁布《合并财务报表———政策与程序》征求意见稿拟以主体观念取代母公司观念之后 ,其他发达国家的会计准则制定机构也纷纷对合并报表的编制观念进行反思。我国关于合并报表的规定也面临着修订和完善。基于此 ,本文拟从理论渊源、合并理念两个角度 ,论述合并报表的三种基本观念———所有者观、主体观、母公司观 ,并进行必要的评述。以此为基础 ,本文还将对我国合并会计报表的理论选择进行探讨。

Issues on Theories of Consolidated Financial Statements

As one of the three most difficult topics of financial accounting, consolidation theories have been experiencing significant changes in recent years. Many standard setters in the developed countries reconsider the concepts of consolidated financial statements after the FASB published its exposure draft entitled Consolidated Financial Statements---Policy and Procedures in 1995 and intended to replace the parent company concept with entity concept. Chinas regulations concerning consolidated statements are in urgent need for further amendment and improvement. Envisaged by these new development, this articles examines three basic consolidation theories: propriety concept, entity concept,and parent company concept from the perspectives of theoretical origin and underlying concepts.Meanwhile advantages and disadvantages of these concepts are also analyzed. The article then probes into the choice of consolidation theories in China.