| 会计报表合并编制方法探讨 |
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| 引用本文： | 崔高辉. 会计报表合并编制方法探讨[J]. 科技情报开发与经济, 2005, 15(16): 122-123 |
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| 作者姓名： | 崔高辉 |
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| 作者单位： | 山西煤炭管理干部学院,山西,太原,030006 |
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| 摘 要： | 对会计报表的合并编制方法进行了分析，对会计报表合并进行了理论探讨，主要包括母公司理论、实体理论、所有权理论，并指出了各种理论的可取之处、不足之处以及合并理论在我国的运用及其原因。
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| 关 键 词： | 会计报表 合并编制 理论探讨 |
| 文章编号： | 1005-6033（2005）16-0122-02 |
| 收稿时间： | 2005-06-17 |
| 修稿时间： | 2005-06-17 |
Probe into the Merging Compilation of the Accounting Statement |
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| CUI Gao-hui. Probe into the Merging Compilation of the Accounting Statement[J]. Sci-Tech Information Development & Economy, 2005, 15(16): 122-123 |
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| Authors: | CUI Gao-hui |
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| Affiliation: | CUI Gao-hui |
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| Abstract: | This paper analyzes on the merging compilation of the accounting statement, and probes into the theories of the accounting statement merging, which mainly include the theory of the parent company, the theory of the entirety and the theory of the ownership, points out the merits and demerits of each theory, and describes the application of the merging theory in China and the reasons. |
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| Keywords: | accounting statement merging compilation theoretical exploration |
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