我国合并会计报表若干问题探讨最后第四次h..doc

摘 要 伴随着全球经济的飞速发展，越来越多的公司企业和跨国公司建立起来，会计人员也越来越认识和了解到了合并会计报表理论和实践的重要性。我国会计合并理论的研究本身历史短，起步又比较晚，导致合并财务报表不断成为难题之一。为了适应社会市场经济的进一步发展，政府不断推进了一些新的合并会计报表准则。2014年2月，财政部对2006年发布的《企业会计准则第33号—合并会计报表》进行了修订。本文从合并会计报表的理论选择方法入手，进一步探讨合并会计报表的现状与问题，说明了选择恰当的合并会计报表理论的重要性，并对当今会计报表理论中存在的问题进行了简要的分析。同时，对编制报表方法及存在的若干问题进行详细分析，旨在了解合并报表编制基础上就我国合并会计问题发表一些简单看法，希望能够为合并会计工作出一份力。 关键词：合并报表编制；合并范围；会计政策；会计方法 Abstract Along with the rapid development of global economy, the more along with the rapid development of global economy, more and more companies and multinational companies set up, to the more established companies and multinational companies, The consolidated financial statements have been one of the most controversial and difficult to understand the problems. Short history of accounting consolidation theory research in China itself, start again later. According to the requirements of the development of social market economy, Developed in recent years, some of the rule of consolidated accounting statements, the preparation of consolidated accounting statements made some adjustment. On February , 2014, the ministry of finance to the accounting standards for enterprises consolidated financial statements were revised.This article mainly through to the consolidated accounting statement compiling theory, prepare the report method and the analysis of several problems in detail.Aims to understand the merger statement compiling consolidated accounting problem in China is based on some simple remarks, hope to be able to work for consolidated accounting out of a force. Keywords: draw?up?the?consolidated?financial?statement；consolidation scope；accounting policy；accounting methods 目 录 引 言 1 第一章 我国合并会计报表理论的选择及文献综述 2 1.1 我国合并会计报表理论的选择 2 1.2 国内外研究综述 2 1.2.1 国外研究 2 1.2.2 国内研究 3 第二章 我国合并会计报表存在的若干问题及案例分析 4 2.1 关于合并会计报表存在的若干问题 4 2.1.1 合并范围不够明确 4 2.1.2 会计政策的统一问题 5 2.1.3 合并会计报表编制的会计方法存在问题 5 2.2 合并会计报表的案例分析 6 第三章 对合并会计报表若干问题的分析及改进建议 7 3.1