| 浅谈合并会计报表的合并理论 |
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| 引用本文： | 王爱莹.浅谈合并会计报表的合并理论[J].价值工程,2011,30(12):163-163. |
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| 作者姓名： | 王爱莹 |
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| 作者单位： | 青海交通职业技术学院,西宁,810000 |
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| 摘 要： | 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。但如何结合我国实际,建立与国际会计基本趋同的合并会计报表理论与方法体系,目前仍需加大研究力度。
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| 关 键 词： | 合并会计报表 母公司理论 主体观 |
Discussion on the Consolidated Financial Statements Doctrine of Merger |
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| Wang Aiying.Discussion on the Consolidated Financial Statements Doctrine of Merger[J].Value Engineering,2011,30(12):163-163. |
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| Authors: | Wang Aiying |
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| Institution: | Wang Aiying(Qinghai Communications Technical College,Xining 810000,China) |
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| Abstract: | As one of the three financial accounting problems,consolidated financial statements theory ensured several major changes in recent years.But how to combine China's reality to establish the consolidated financial statements theory and method system similar to international accounting still requires further study. |
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| Keywords: | consolidated financial statements parent company theory subject view |
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