| 企业集团合并会计报表若干问题探讨 |
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| 引用本文： | 严俊. 企业集团合并会计报表若干问题探讨[J]. 佛山科学技术学院学报(社会科学版), 1996, 0(2) |
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| 作者姓名： | 严俊 |
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| 作者单位： | 佛山大学企业管理学系 |
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| 摘 要： | 讨论了企业集团编制合并会计报表的前提条件与理论基础，通过实例对比分析得出不同的理论基础对合并报表中有关项目造成不同的影响，指出了合并会计报表本身存在着信息揭示的不完整性，某些项目含义的不明确性和所依理论的缺陷性．
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| 关 键 词： | 合并会计报表，项目，企业集团 |
A Study on Certain Questions Related to Consolidating Financial Statements for an Enterprise Group |
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| Yan Jun. A Study on Certain Questions Related to Consolidating Financial Statements for an Enterprise Group[J]. Journal of Foshan University(Social Science), 1996, 0(2) |
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| Authors: | Yan Jun |
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| Abstract: | The article expounds the conditions and the theories of making up consolidated financial statements for an enterprise group; it utilizes example analysis, talks about the effects on the items of the consolidated financial statements caused by the different theories, and points out the problems that are in the consolidated financial statements, that is,the incompleteness of information, the meaning uncertainty of certain items and the defectness of the theories. |
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| Keywords: | consolidated financial statements item enterprise group |
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