Research On Substantial Control Of Consolidated Financial Statements

With the continuous development of economy,improvement of the capital market,financial products emerging in endlessly,companies constantly expanding its scope,control of resources is more and more rich,the enterprise of resource control mode and fundamental changes have also taken place.Enterprises in the past mainly controlling the resources to implement on the main economic interests,has now been transformed into by controlling the main body to implement the control of the assets by the investment main body in order to realize the economic benefits of the investment subject.Therefore,in order to be able to essentially go to grasp the enterprises merge behavior and consolidated financial report,we mainly analyzed the main control research.This article first to control theory-consolidated theory is analyzed,explaining that Accounting Standard of Business Combination in our country is based on Entity Theory,so that the relationship of the enterprise in our country is control and be controlled,therefore,analysis to the controlling the investment subject is very important.Second to the rule of different institutions to control the definition of the concept of comparative analysis to tease out the connotation,feature and the implement form of the substantive control,in order to summarize the determination of the substantial control standards.Then narrate the reason of why we put forward substantial control is the appearance of several new investment subject and control mode like structured entity,protocol control.So the next is the analysis of the structured entity do control judgment based on substantial control to verity the maneuverability of substantial control and discover that the current criteria for substantial control judgment rules of the existing problems.At the last current guidelines for the substantial control of the related regulations existing problems put forward the corresponding suggestions to improve the maneuverability and the universality of substantial control standards.