The Consolidated Financial Statements Research

In the 21 century, China economy has stepped into a new developing period. Development needs reform, and reform stimulates development. The economic system reform has turned into high levels. Under such condition, people begin to pay close attention to the business merger and acquisition. Business merger and acquisition are becoming more and more important in the course of the development of social economy. At the same time, it puts forward many new question to the field of accounting theory, concentrating on the development of the theories and methods of consolidated statement.Consolidated statements accounting is considered as one of the four difficult problems by the international accounting field. It is a complicated accounting operability problem. And it is a controversial topic that contains many theory schools. But up to now, We have not publish corresponding accounting principle. So setting up accounting standards of consolidated statements is the pressing task that our country is facing to. The paper bases on the reality of our country, studies on the relevant questions about consolidate statements. I hope it will be helpful to guiding the operation of the consolidated statements. The paper includes four parts:The first part, the question of consolidated statements fundamental theories. It states the objection and the essence of consolidated statements, and it tells the distinguish between the consolidated statements and the peculiar statements.The second part, the question of consolidated theory. It introduces the opinion of consolidated theories, analyzes all kinds of opinions, puts forwards some advises on the reality choice of consolidated theories in the end.The third part, the question of merger accounting methods and influence to the consolidated statements. It introduces the popular methods of merger accounting methods, and analyzes the influence to the consolidated statements, at last it put forwards some advises on the reality choice of consolidated methods.The forth part, special questions of consolidated statements, it states the eliminations of all reserves and surplus accumulation, discusses correlative questions of put-down-accounting and the accounting process of extra loss of the subsidiary.