论文部分内容阅读
随着经济改革的深入,通过兼并、合并、控制股权发展集团经济、优化重组、发挥整体优势已成为中国经济最明智的选择。集团经济是市场经济高度发展的历史选择、是社会化大生产的必然产物,集团经济还是增强企业活力、促进经济发展的有效途径。当我们展望集团经济发展辉煌前景的时候,我们不能不关注对企业集团进行观念总结和系统报告的合并会计报表理论与实务的未来发展。合并会计报表是当今会计中最为复杂的问题之一,它既涉及会计领域本身各个分支、各种技术方法问题,也涉及与会计相关的政治、经济、法律及企业管理等诸方面的问题,这就必然决定了世界领域合并会计报表的复杂性与多样性。因些合并会计报表被称为“国际会计领域三大难题之一”。笔者不揣浅陋,拟就合并会计报表若干深层次问题做一些初步探讨,以期对制定和完善我国的合并会计报表准则有所裨益。
With the deepening of economic reform, it has become the wisest choice for China's economy to develop its economy through mergers, mergers and control of shareholding and to optimize and reorganize so as to bring its overall advantages into full play. Group economy is the historical choice of a highly developed market economy and an inevitable result of large-scale socialized production. Group economy is also an effective way to enhance the vitality of enterprises and promote economic development. As we look forward to the brilliant prospects for the economic development of the Group, we can not but pay attention to the future development of the theory and practice of consolidated financial statements that summarize and systematically report to the enterprise groups. Consolidated accounting statements are one of the most complicated problems in accounting today. They involve not only the various branches of the accounting field itself, but also various technical methods and problems related to accounting, politics, economy, law and enterprise management, etc. It inevitably determines the complexity and diversity of the consolidated financial statements in the world. Because of these consolidated financial statements known as “one of the three major problems in international accounting ”. I do not humble original, intends to do some preliminary discussions on some deep-seated problems in the consolidated financial statements, with a view to the development and improvement of China's consolidated accounting statements and standards of some benefit.