我国合并会计报表合并范围探讨

本文针对我国《合并会计报表暂行规定》的不足之处，结合国际惯例，对合并会计报表的合并范围进行了探讨。认为：应以控制与被控制关系是否存在来判断某企业是否应纳入企业集团合并会计报表的合并范围，理论上以是否拥有半数以上表决权作为确定合并会计报表合并范围的依据。

An Inquisition into the Range of Consolidated Accounting Statement

There exist some defects in the Provisional Regulations on Consolidated AccountingStatement. This article inquires into the range of the consolidated accounting statements (orconsolidated accounts) in light of inter national practice. In the opinion of the author, the issuedepends on whether there exists a relationship of controlling and being controlled between theholding company and subsidiary company. In theory, it is decided by the fact that wherther theenterprise holds more than half of the voting power.