| 我国合并会计报表理论选择探讨 |
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| 引用本文： | 王湛宇,徐华. 我国合并会计报表理论选择探讨[J]. 辽宁税务高等专科学校学报, 2006, 18(5): 64-65 |
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| 作者姓名： | 王湛宇 徐华 |
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| 作者单位： | 1. 华润雪花啤酒(大连)有限公司,辽宁,大连,116045
2. 大连苏尔寿泵及压缩机有限公司,辽宁,大连,116600 |
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| 摘 要： | 随着时代的发展,我国的会计准则和会计制度已经发生很大变化,财政部在1995年颁布的《合并会计报表暂时规定》已不能满足众多信息使用者对企业集团经营信息的需求,选择恰当的合并会计报表理论,制定规范的《企业合并准则》已成为当前会计界的焦点问题。根据我国的现实情况,我国应该选择“修正的主体观”,即是以主体观为基础,仅对商誉的确认和子公司的资产、负债的并入计价方面稍作修正的方法。
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| 关 键 词： | 所有者观 主体观 母公司观 修正的主体观 |
| 文章编号： | 1008-2859(2006)05-0064-02 |
| 修稿时间： | 2006-07-22 |
The discussion about our country''''s theory of the accounting statement a malgarnated |
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| Wang Zhan-yu,Xue Hua. The discussion about our country''''s theory of the accounting statement a malgarnated[J]. Liaoning Taxation College Journal, 2006, 18(5): 64-65 |
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| Authors: | Wang Zhan-yu Xue Hua |
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| Abstract: | With the development of time,the change has already taken place greatly in the accounting criterion of our country and accounting system.Ministry of Finance "amalgamate accounting statement interim provision",can meet numerous information user deal in the demand of message to the enterprise group already in whom 1995 issue,choose appropriate amalgamation accounting statement theory,make norm "whether enterprise amalgamate criterion" become present focus problem of accounting field already.According to the reality of our country,our country should choose "the subject view of revision",that is,based on subject view,only affirmation and assets,to incorporate into,valuate respect make method of revision slightly debt of subsidiary in goodwill. |
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| Keywords: | Owner's view Subject view View of parent company Subject view of revision |
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