摘要
探索合并会计报表理沦,推动合并实务的发展,解决合并过程中出现的问题,是我国目前会计所面临的重大挑战。文章针对三种合并理论进行分析比较,提出主体论最适宜成为合并报表编制方法的理论依据。
China accounting is facing such great Challenges now： to research combined financial statement theory, to promote combination practice＇s development, and to solve the problems＇ that happen during combination .After comparison among three combination theories, the article aggregates that the entity theory is the best theory to be used in combined statement.
出处
《邵阳学院学报（社会科学版）》
2008年第5期83-85,共3页
Journal of Shaoyang University:Social Science Edition
关键词
合并会计报表理论
合并范围
合并选择
combined financial statement theory
combination range
combination choice
