The Research On The Theory Constitute & Difficult Practice Problem Of Consolidated Financial Statements

For the establishment of the consolidated financial statements standard, a scientific, systematic, reasonable theories system should be established .This thesis constructed a basic frame of the consolidated financial statements theories system. This basic frame can be used to resolve the consolidated financial statements theories with every kind of problem existed in the actual situation. In addition, the thesis put forward the basic principle of the establishment standard with the concrete target. The consolidated financial statement theories include three parts: the foundational theories, the utility theories and the developmental theories, used for the leading actual situation respectively inside of problem in theories. The firms mergence is a part of the consolidated financial statements theories as well as the consolidated financial statements .See from the research method, not only normative accounting theory, but also positive accounting theory have the contribution to the development of the consolidated financial statements theories.Practice is based on the theories. The thesis regard theories as the foundation, analyzing to choose the method of firms mergence .Although the great majority company adopts the Pooling- of- Interests Method, In my opinion, to Chinese business enterprises, the Purchase Method is just a more reasonable method. What is the most scientific and the most reasonable target theories of the consolidated financial statements? Through the analysis, the Economic Entity Theory is the most reasonable .A large amount of special problems is produced by lots of new business activities of firms mergence, this thesis definitely provided methods to solve these problems .Worthy of remark is, the basic theories is the source of all the method .Enacting the consolidated financial statements standard should adopt the principles- basis and the objectives- oriented together, with efficiency and equity for the end target. It is beneficial to end the condition that there is no method to solve the problems of the consolidated financial statements.