Consolidated Financial Statements Of A Number Of Issues Need To Standardize Research

With regard to the problem of drawing up the consolidated financ ial statement , promulgated and carried out by the ministry of finance in 1995 and the newly promulgated Enterprise's Accounting Standards—consolidated financial state ment> have not made the concrete regulations , so it brings many inconviniences t o enterprise' s accoutants and certified public accountants . This text has made the comparison and analysis on the three methods presently popular in the world of drawing up the consolidated financial statement ,pointed out their advantages and disadvantages and the theoritical choice o f our country .This text has made the analysis of how to draw up and eliminate the consolid ated financial statement of different holding relations under the present regula tions , and analysed the problems that needs to be standerized ,for example how to draw up and eliminate the consolidated financial statemen t of all kinds of the related trades , and I gave my suggestion on the basis of t heory research , combining with the example analysis and practice ,for that I can prove that the theoretical choice of consolidated financial s tatement of our country can guide the practice of drawing up the consolidated fi nancial statement. I hope that this text will be beneficial for the theory and p ractice of consolidated financial statement .