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通过对国内外现行会计准则的关键部分-合并财务报表的比较研究,可以看出不同国家的不同企业在合并会计的理论和实务领域里存在着巨大的差异。提出了西方国家的企业的合并报表理论和实务有许多东西可以借鉴。应采纳世界各国合并报表表现方法中的一切有价值的思想和最新成果,以重新优化和组合现有的合并报表理论和方法,形成自己的合并报表理论体系。
Through a comparative study of the consolidated financial statements, a key part of the current accounting standards at home and abroad, it can be seen that there are huge differences in the theoretical and practical fields of consolidated accounting among different enterprises in different countries. Put forward the Western countries, the consolidated statements of business theory and practice there are many things that we can learn from. All valuable ideas and latest achievements in the methods of consolidated statements of the world should be adopted to re-optimize and combine the existing theories and methods of consolidated statements to form their own theoretical system of consolidated statements.