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探索合并会计报表理论，推动合并实务的发展，解决合并过程中出现的问题，是当代会计所面临的重大挑战。合并会计报表理论目前已形成了所有者论、主体论和母公司论的三足鼎立。任何理论的创立都必须有一定的概念依据，合并理论的建立必须体现“控制”这一经济实质。本文就以“
To explore the theory of consolidated financial statements, to promote the development of mergers and acquisitions, and to solve the problems arising in the process of merger are the major challenges that contemporary accounting faces. The theory of consolidated financial statements has now formed the three pillars of ownership, subjectivity and parent company theory. The establishment of any theory must have a certain conceptual basis. The establishment of a merger theory must embody the economic essence of “control.” This article takes "