论文部分内容阅读
本文在介绍了两种主流合并理论——母公司理论和经济实体理论不同的基础上,从现代企业契约理论的角度,分析了合并报表涉及的母公司与少数股东之间的委托代理关系,论证了子公司的少数股东和其他利益相关者对合并报表信息需要的必然性。最后通过对母公司理论和经济实体理论的利弊比较,预测了合并会计报表理论未来的发展趋势,得出了经济实体理论将会取代母公司理论的结论。
Based on the difference between the two theories of parent company and the economic entity, this paper analyzes the principal-agency relationship between the parent company and the minority shareholders involved in the consolidated statements from the point of view of modern firm contract theory, Necessity of the need of the minority shareholders and other stakeholders of subsidiaries in the consolidated statements of information. Finally, by comparing the pros and cons of the parent company theory and the economic entity theory, the paper predicts the future trend of the consolidated accounting statement theory and concludes that the economic entity theory will replace the parent company theory.