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随着改革的深入和市场经济的建立和发展,集团化现象越来越普遍;以合并会计报表综合反映企业集团的财务状况和经营成果的需要越发迫切,1995年我国财政部发布了《合并会计报表暂行规定》对合并报表的内容和处理作了规定。一、各个国家在合并会计的理论和实务领域的差异不同国家在合并会计的理论和实务领域里存在着巨大的差异,这些差异可划分为四类: (1)在采用合并财务报表的时间先后上的差异;(2)基于合并目的对集团概念的认识差异;(3)公司当前公布的合并报表在内容上的差异;(4)合并方法上的差异。
With the deepening of reforms and the establishment and development of market economy, the phenomenon of collectivization is becoming more and more common. The need to comprehensively reflect the financial status and operating results of enterprise groups by consolidating accounting statements becomes more and more urgent. In 1995, the Ministry of Finance of our country issued the “ Interim Provisions of the Statements ”stipulates the contents and handling of the consolidated statements. First, each country in the field of theory and practice of consolidated accounting differences in different countries in the area of theory and practice of consolidated accounting there are huge differences between the four types of differences can be: (1) in the use of consolidated financial statements of the time ; (2) differences in understanding of the concept of the group based on the purpose of the merger; (3) differences in contents of the consolidated statements currently published by the Company; and (4) differences in the merging method.