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合并财务报表在西方是非常重要的,很多国家把它作为公司发行上市股票的条件之一。按传统观念,编制合并财务报表,主要是为了全面地反映股权公司(母公司)实际的财务状况和经营成果,为各利益相关的方面提出参考。而对公司高级管理人员来说,也只有通过合并报表,才能全面了解整个资本来源结构情况。本文且对西方合并财务报表的基本理论与方法作些简单介绍。一、企业(公司)集团的概念集团概念直接关系到报表合并之主体,可以说是合并财务报表的理论基础。在西方,集团概念有三个: (一)母公司概念:在美国和英国,企业集团的财务报表是提供给普通股东的,特别强调母公司多数股东的利益。母
The consolidated financial statements are very important in the West, and many countries regard it as one of the conditions for companies to issue listed shares. According to the traditional concept, the preparation of the consolidated financial statements is mainly to fully reflect the actual financial status and operating results of the equity company (parent company), and to provide reference for various stakeholders. For the company’s senior management, only through the merger of statements can we fully understand the entire capital source structure. This article gives some brief introductions to the basic theories and methods of Western consolidated financial statements. I. The concept of the concept group of the company (company) group is directly related to the main body of the report merger and can be said to be the theoretical basis of the consolidated financial statement. In the West, there are three concepts in the group: (1) The parent company concept: In the United States and the United Kingdom, the financial statements of enterprise groups are provided to ordinary shareholders, with particular emphasis on the interests of the majority shareholders of the parent company. mother