Explore Issues Related To Scope Of Consolidation

Confirming amalgamation range correctly is the basement to work out amalgamation accounting statement This thesis will discuss the question about amalgamation range and some knowledge that correlates with it. The thesis is made up of three parts. The first part introduces amalgamation accounting criterion of our country and other countries about the regulation that which enterprise should be amalgamated and which should not be amalgamated, and at the same tune, gets enlightenment from it; The second part analyses "temporary provisions" of our country and find out the existing problems of it and the practical problems caused by it; The third part, on the basis of discussing the relations between amalgamation theories, "control right" theory and amalgamation range, proposes that under the lead of the theory "servicing the controllers", regarding "control right" as the key standard, define the range of amalgamating rationally; and to the problems that exist in our country's "temporary provisions", offer the suggestions of improving from two aspects, namely "entering mechanism" and "withdrawing mechanism"; At the same time, propose whether to amalgamate "special purpose entity",", "proton company", "small-scale subsidiary", "contract running, leasing managing, trusting and managing enterprises" or not. The author will make every effort for the new amalgamation criterion.