Combined Theory Of Selection And The Scope Of Consolidation

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 three parts of the following:The first part is to introduce the origin of the problem of consolidate financial statement. Firstly, this part Introduce the creation of consolidate financial statement in the world wide ,and then looked back the circumstance of emerging and developing of consolidated financial statement at China;The second part 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, further choose the most reasonable consolidation theory- entity Theory;The third part is for the consolidation Under the guidance of entity theories, the author introduced two Chinese consolidation scope regulations of 1995 and 2005, and found out differences between them , then evaluated then, and brought up improvement opinions;...