合并报表对会计主体理论的挑战杨飞熊随着企业集团的发展乃至跨国公司的出现，合并会计报表的编制已提上日程。为规范企业集团合并报表的编制，财政部制定了《合并会计报表暂行规定》。合并会计报表的出现，对会计主体理论提出了挑战。“会计核算应当以企业发生的各项经济... The Challenge of Consolidated Statements to Accounting Subject Theory Yang Feixiong With the development of enterprise groups and the emergence of multinational corporations, the preparation of consolidated financial statements has been put on the agenda. In order to standardize the preparation of consolidated statements of enterprise groups, the Ministry of Finance formulated the Interim Provisions on Consolidated Accounting Statements. The emergence of consolidated accounting statements poses a challenge to the theory of accounting subjects. "Accounting should take place in the economy of the enterprise ...