需要有建设性的替代方案综合以上分析,可以看到,“合并报表理论与实务”已经进入“死循环”状态。但是,仅仅停留在揭示和批评层面是完全不够的,如果没有建设性的替代方案,可以预见,现行模式还会继续“在骂声中成长”。行文至此,改革的思路也很清楚了,就是纠正原有的两大偏差,返璞归真。 Need for a constructive alternative Based on the above analysis, we can see that the “Theory and Practice of Consolidated Reporting” has entered into an “endless loop” state. However, it is simply not enough to just stay at the level of disclosure and criticism. Without constructive alternatives, it is foreseeable that the current model will continue to “grow in scolding.” At this point, the idea of ​​reform is also very clear, that is, to correct the original two major deviations, back to nature.