| 合并财务报表的合并理论与合并范围分析 |
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| 引用本文： | 马东华,刘翠侠. 合并财务报表的合并理论与合并范围分析[J]. 防灾科技学院学报, 2006, 8(4): 145-147 |
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| 作者姓名： | 马东华 刘翠侠 |
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| 作者单位： | 1. 中国石油天然气股份有限公司,山东潍坊,261041
2. 防灾科技学院,河北三河,065201 |
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| 摘 要： | 《合并财务报表》会计准则的发布，使企业集团合并财务报表的编制更加规范。本文主要分析了该准则的合并理论和合并范围，指出合并理论应侧重实体理论，合并范围应强调实质性控制。
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| 关 键 词： | 合并财务报表 合并理论 合并范围 |
| 文章编号： | 1673-8047（2006）04-0145-03 |
| 收稿时间： | 2006-08-08 |
| 修稿时间： | 2006-08-08 |
Analysis of the Consolidation Theory and Scope of Consolidated Financial Statements |
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| Ma Donghua,Liu Cuixia. Analysis of the Consolidation Theory and Scope of Consolidated Financial Statements[J]. Journal of Institute of Disaster-prevention Science and Technology, 2006, 8(4): 145-147 |
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| Authors: | Ma Donghua Liu Cuixia |
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| Abstract: | The issued Accounting Standard for Business Enterprises - Consolidated Financial Statements promotes the further standardization of consolidated financial statements of Group Corporations. This paper analyzes the consolidation theory and scope, and point out that the consolidation theory should emphasize entity theory and the consolidation scope should emphasize substantive control. |
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| Keywords: | consolidated financial statements consolidation theory consolidation scope |
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