合併會計報表編制的若干問題探討
摘要: 合併會計報表自本世紀初在美國首次出現以來，逐漸在世界各國成為普遍慣例。而且隨着世界範圍內企業購併業務的不斷湧現，合併報表的編制難度在不斷增加，如何規範合併會計報表的編制，也就成為會計理論界與實務界共同探討的1個重要課題。我國對合並報表編制還存在不少問題，1些處理已經過時，1些重要的.合併實務並沒有規範，這樣就使會計人員在實際處理相關業務時無章可循。因此，必須加強對我國合併報表編制的改進，本文的寫作目的就是針對我國對合並報表編制的規定存在的1些問題，提出自己的想法。本文首先討論了合併會計報表的3種基本理論--所有者理論、母公司理論和實體理論及其優缺點，指出我國未來在選擇合併會計報表理論時，應當以主體觀為主。然後介紹了我國合併會計報表合併範圍的界定。 最後，對我國合併報表編制中提取盈餘公積的抵銷分錄,內部存貨交易和集團內部債券交易存在的問題進行分析,提出了自己的處理意見。
關鍵詞：合併會計報表； 合併理論； 合併範圍； 抵銷分錄
The Disscusion of Severe Questions about Preparing Consolidated Statement
Abstract: Since the combined accounting statement appeared in the USA for the first time at the beginning of this century,it becomes the general convention in the countries all over the world gradually. And as enterprise aquistion and merger business emerging constantly in the whole world, the difficulty of preparing the combined accounting statement is increasing constantly how to norm the preparing of the combined financial statement just become an important subject that the circle of accounting theory and practice circle probe into together. That many problems existing in preparing combined accounting statement in our country yet, some treatment having been already out of date, no norm existing in some important combined practice, make accountants have no chapter to follow while dealing with relevant business. So, it must strengthen the improvement of preparing combined accounting statement of our country. The writing purpose here is directing against some problems to regulation of preparing combined accounting statement in our country at present and put forward with my own ideas. First of all, the paper discusses the three theoretical basis of consolidated statement --the proprietorship theory, the parent company theory and the entity theory，and points out that we should emphasis on the entity theory in the future when we select the theory of consolidated financial statements. Then, introduces the regulations of consolidated range of the consolidated accounting statement. At last, analyzes the questions about the tradeoff of the inner inventories trade, drawing retained earnings and the inner bond trade in preparing consolidated accounting statement and puts forward with my own ideas about these questions.
Keywords: Consolidated accounting statement; Consolidation theory; Consolidated range; Offset entry
