| 我国合并会计报表理论的比较与选择 |
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| 引用本文： | 李林.我国合并会计报表理论的比较与选择[J].河北理工大学学报(社会科学版),2002,2(4):62-65. |
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| 作者姓名： | 李林 |
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| 作者单位： | 山东大学,会计系,山东,济南,250100 |
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| 摘 要： | 合并会计报表作为会计三大难题之一 ,会计界对其研究一直方兴未艾。首先阐述了合并会计报表理论在我国的发展 ,进而通过对各种合并理论的比较 ,得出各种方法的优劣 ,最后得出我国合并会计报表理论的选择方案
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| 关 键 词： | 公司合并 合并会计报表 |
| 文章编号： | 1671-1068(2002)04-0062-04 |
| 修稿时间： | 2002年6月8日 |
Comparison and election of the theories of consolidating financial statements is china |
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| LI Lin.Comparison and election of the theories of consolidating financial statements is china[J].Journal of Hebei Polytechnic University(Social Science Edition),2002,2(4):62-65. |
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| Authors: | LI Lin |
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| Abstract: | As one of the three most difficult problems in accounting field, consolidating financial statements have being researched. In this article, firstly, the development of consolidating theories was discussed, and then by comparing the theories,the best one was choosen for China. |
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| Keywords: | company consolidation consolidating financial statements |
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