所有者观与主体观、母公司观同为合并会计报表的三种基本观念。受托责任观与决策有用观同为会计目标理论的两大流派。会计理论是一个逻辑严密的框架系统,作为会计理论研究起点的会计目标理论必然对处于逻辑推演下游的合并会计报表理论具有指导作用和根本影响,同时合并会计报表? The concept of the owner and the concept of the main, the concept of the parent company for the merger of the three basic concepts of financial statements. The concept of fiduciary responsibility and the concept of decision making are the two major schools of accounting goal theory. Accounting theory is a logical framework. As the starting point of accounting theory, the accounting target theory inevitably has a guiding and fundamental influence on the theory of consolidated financial statements in the lower reaches of logical deduction. At the same time, the accounting statements are consolidated.