Study On Consolidated Financial Statement

Consolidated financial statement to is called the finance accountancy one of the four greatest hard nut to cracks, cause extensive concern of the academic circles in recent years. At the same time ,because of the progress that business enterprise group inside the scope of world is to speed the phenomenon of business enterprise merges is to pile up one after another in the actual situation, needing have the perfect standard and norms to make the leading urgently .In regard to our country, the research of consolidated financial statement starts only 10 years of history, still have many place that needed to perfect. So seriously study to the consolidated financial statement theories is to become the urgent matter of the moment .This thesis's idea is to compare the different consolidated theories, and find out one consolidated statement that is more reasonable and suit to the states of our country, and further resolve the first important problem of consolidation scope. The author expects can give some helps to the practice work. This thesis totally includes four chapters of the following:Chapter 1 is the consolidated financial statement rationale. Separately from the stakeholder theory, the game theory, the accounting theory involution and accountant the report form rationale has carried on the elaboration.Chapter 2 is for consolidation scope .The author introduces relevant theory of consolidated financial statement, and makes comparison between Chinese regulation of consolidation scope after introduction, then gives some advisable suggestion on Chinese related regulation scope.Chapter 3 is for consolidation theory. The author introduced the main standpoint and characteristics of the parent-company theory, the entity theory and the contemporary theory respectively, and find out their merit and shortcoming, and choose the most reasonable consolidation theory- entity Theory in China.Chapter4 is consolidate financial statement combined method of mainly introduced economic entity theory and pooling-of-interest method.