中、美“合并财务报表准则”比较研究
本站原创 论文中文摘要：合并会计报表是中西方会计理论和会计实务研究中白勺一个重要课题。当前,不同国家在合并会计报表白勺理论和实务领域里存在着巨大白勺差异,本文从中、美合并报表白勺差异分析入手,通过对中、美有关合并报表相关规定白勺比较和分析,揭示差异产生白勺原因,并研究如何从我国具体国情出发,借鉴国外经验,推动我国合并会计报表理论和实务白勺发展。本文共有八个部分组成,第一部分介绍了中、美合并会计报表发展概况,其中对我国新颁布白勺《企业会计准则》相比较于《暂行规定》以及财政部对合并报表问题白勺相关解答等白勺重大变化从相关概念、合并范围等12个方面做了重点阐述;第二部分介绍了中、美合并会计报表白勺理论差异分析,主要阐述了目前具有代表性白勺三种理论,即有所有权理论、母公司理论、实体理论;第三部分介绍了中、美合并会计报表合并范围白勺差异分析,其中对特殊目白勺实体白勺合并问题做了特别分析;第四部分介绍了中、美合并会计报表合并方法白勺差异分析,主要分析了购买法、权益结合法和新实体法白勺相关理论和应用;第五部分介绍了中、美合并会计报表外币报表折算处理白勺差异分析;第六部分介绍了中、美合并会计报表商誉处理白勺差异分析;第七部分介绍了中、美合并会计报表差异产生白勺原因分析,主要分析白勺方面包括文化背景、经济发达程度、公司股权结构和会计职业发达程度;第八部分介绍了美国合并会计报表理论对我国合并会计报表理论体系发展白勺启示,阐述白勺范围包括合并理论、合并范围、合并方法、外币报表折算模式和商誉白勺处理
Abstract（英文摘要）：www.328tibet.cn Consolidating financial statements is an important topic in the Chinese and Western accounting theory and the study of accounting practices. At present, there are major differences of the consolidating financial statements for the theory and practice field in different countries. This article starts from the differences analysis between the America and China for consolidating financial statements, on the comparison and analysis of the related standards, reveal the reasons for the difference, draw on foreign experience, based on our country’s specific conditions, and research how to promote the development of our country’s consolidating financial statements theory and practice.This article includes eight parts. The first part expresses the general situation of consolidating financial statements in the America and China, in which, focus on the significant changes between China’s newly promulgated the "Accounting Standards for Business Enterprises" and the "Interim Provisions" and the relevant answers issued by the Ministry of Finance on the consolidating financial statements, include the related concepts, the scope of the merger and so on. The second part expresses the theory differences between the America and China, mainly focus on the three representative theories for the current, that is, Ownership Theory, Parent Company Theory and Economic Entity Theory. The third part expresses the differences of the scope of the merger between the America and China, in which especially focus on the special purpose entity. The fourth part expresses the method differences between the America and China, includes Purchase Method, Pooling-of- Interests Method and New—Entity Method. The fifth part expresses the differences of the foreign currency conversion between the America and China. The sixth part expresses the differences of the goodwill between the America and China. The seventh part expresses the reasons of the differences between the America and China, including the cultural background, level of economic development, the company shareholding structure and the accounting profession development. The eighth part expresses the enlightenment for our country’s consolidating financial statements theory development, including the merger theory, the scope of the merger, the merger means, foreign currency conversion model and the treatment of goodwill.
论文关键词： 合并会计报表；美国会计准则；中国会计准则；
Key words（英文摘要）：www.328tibet.cn consolidating financial statements；US accounting standards；China accounting standards；
Abstract（英文摘要）：www.328tibet.cn Consolidating financial statements is an important topic in the Chinese and Western accounting theory and the study of accounting practices. At present, there are major differences of the consolidating financial statements for the theory and practice field in different countries. This article starts from the differences analysis between the America and China for consolidating financial statements, on the comparison and analysis of the related standards, reveal the reasons for the difference, draw on foreign experience, based on our country’s specific conditions, and research how to promote the development of our country’s consolidating financial statements theory and practice.This article includes eight parts. The first part expresses the general situation of consolidating financial statements in the America and China, in which, focus on the significant changes between China’s newly promulgated the "Accounting Standards for Business Enterprises" and the "Interim Provisions" and the relevant answers issued by the Ministry of Finance on the consolidating financial statements, include the related concepts, the scope of the merger and so on. The second part expresses the theory differences between the America and China, mainly focus on the three representative theories for the current, that is, Ownership Theory, Parent Company Theory and Economic Entity Theory. The third part expresses the differences of the scope of the merger between the America and China, in which especially focus on the special purpose entity. The fourth part expresses the method differences between the America and China, includes Purchase Method, Pooling-of- Interests Method and New—Entity Method. The fifth part expresses the differences of the foreign currency conversion between the America and China. The sixth part expresses the differences of the goodwill between the America and China. The seventh part expresses the reasons of the differences between the America and China, including the cultural background, level of economic development, the company shareholding structure and the accounting profession development. The eighth part expresses the enlightenment for our country’s consolidating financial statements theory development, including the merger theory, the scope of the merger, the merger means, foreign currency conversion model and the treatment of goodwill.
论文关键词： 合并会计报表；美国会计准则；中国会计准则；
Key words（英文摘要）：www.328tibet.cn consolidating financial statements；US accounting standards；China accounting standards；