目前，会计理论界对合并报表会计理论的认识还存在许多不统一的地方，这主要表现在理论的确定以及理论的选择上。本文将对这些问题作简单的探讨。一、合并会计报表理论的产生基础及逻辑特性１．合并报表理论的产生基础———控制。控制的经济实质就是，拥有控制权的母公司有权 At present, there are still many inconsistencies in the accounting theory circles’ understanding of the accounting theory of consolidated statements, which is mainly reflected in the determination of the theory and the choice of the theory. This article will be a simple discussion of these issues. First, the basis for the merger accounting statements theory and logical characteristics 1. The basis for the production of consolidated statement theory --- control. The economic realm of control is that the parent company that has control is entitled