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《财务与会计》综合版2009年第6、7、8期以连载的方式刊登了笔者的《公司集团会计核算新方案》一文,该文在对“公司集团会计学”作了基本的界定和描述之后,阐述了传统“合并报表理论与方法”的局限性,并提出了一种新的替代方案。那么,新方案新在哪里、有何优势?笔者在此以《财务与会计》综合版2009年第7期的《一个长期股权投资案例会计处理引发的思考》(以下简称《思考》)一文做参照,来进行对比分析。
Integrated Financial and Accounting Edition 2009 6, 6, 8 issue of the author published a series of “my company’s new accounting group program” article, the “company group accounting” made a basic After defining and describing, the limitations of the traditional “theory and method of consolidated statements” are expounded and a new alternative is proposed. So, the new program where new, what are the advantages? The author of “Finance and Accounting” integrated version of 2009 No. 7 “a long-term equity investment case accounting thinking triggered” (hereinafter referred to as “thinking”) a text to do Reference, to carry out comparative analysis.