| 浅析我国合并财务报表理论的选择 |
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| 引用本文： | 丁双元. 浅析我国合并财务报表理论的选择[J]. 武汉船舶职业技术学院学报, 2009, 8(2): 39-41 |
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| 作者姓名： | 丁双元 |
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| 作者单位： | 武汉船舶职业技术学院经济管理系,湖北武汉,430050 |
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| 摘 要： | 随着社会经济的快速发展，会计理论也发生了变革，如何综合反映企业集团的整体财务状况、经营业绩以及未来前景的合并财务报表的重要性日益凸显。本文对不同合并财务报表理论进行了具体分析，从而说明我国选择主体理论作为合并财务报表的理论基础是一种科学选择。
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| 关 键 词： | 合并财务报表 主体理论 母公司理论 所有权理论 股东权益 |
Theory Choice Analysis of Consolidated Financial Statements |
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| DING Shuan-yuan. Theory Choice Analysis of Consolidated Financial Statements[J]. Journal of Wuhan Institute of Shipbuilding Technology, 2009, 8(2): 39-41 |
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| Authors: | DING Shuan-yuan |
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| Affiliation: | DING Shuan-yuan (Wuhan Institute of Shipbuilding Technology, Wuhan 430050, China) |
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| Abstract: | With the rapid socioeconomic development, accounting theory has changed. The importance of the consolidated financial statements which reflect enterprise group＇s financial position,operation condition and future prospect are increasingly obvious. This paper analy- zes specifically different consolidated financial statements and expounds that the choice of main theory in our country as the theoretical basis of consolidated financial statements is scientific. |
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| Keywords: | consolidated financial statements the main theory the parent company theory ownership theory shareholder |
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