报表合并范围及方法对集团利润的影响

在市场经济日益发展成熟的今天,企业之间经济往来变得越来越密切,互相投资、股权置换等行为日益频繁,股权关系也越来越复杂。虽然新会计准则使报表合并更加完善,但大部分都是原则性的规定,仍有许多企业在利用报表合并范围、合并方法的频繁变动进行利润操纵。现从会计报表的不同合并范围及合并方法对利润的影响进行探讨,以寻求会计准则及规范的日臻完善。

The Scope of Consolidation of Report Form and the Impact of Method of Consolidation on Group Profit

With the increasing development of market economy,economic intercourse among enterprises becomes more and more close,mutual investment and equity transfer have become increasingly frequent,equity relationship is becoming more and more complex.Although the new accounting standards made statements merge to be more perfect,most of them are provisions of principle,there are still many enterprises to conduct profit manipulation in the use of frequent change of report forms’ scope of consolidation and method of consolidation.This paper made the discussion on influence of different report forms’ scope of consolidation and method of consolidation on profit in order to seek gradual perfection of accounting standards and norms.