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一、企业会计报表合并理论简介企业会计报表合并理论主要有三种：１．母公司理论（现代理论）。该理论认为合并会计报表是母公司会计报表的扩展，其编报的基本目的是从母公司的角度出发，为母公司股东的利益服务。该理论的主要特征有：①子公司中的少数股东权益作为资产负债表?
First, the corporate accounting statements merger theory Introduction There are three main theories of corporate accounting consolidation: 1. Parent Company Theory (Modern Theory). The theory holds that the consolidated financial statements are an extension of the accounting statements of the parent company. The basic purpose of the report is to serve the interests of the shareholders of the parent company from the perspective of the parent company. The main features of the theory are: ① minority interests in subsidiaries as a balance sheet?