母公司理论

合并理论主要有母公司理论、实体理论与所有权理论。

The combined theory consists of parent company theory , entity theory and ownership theory .

合并财务报表涉及的合并理论有所有权理论、实体理论和母公司理论等。

Consolidation theory involved in consolidated statement has following contents : proprietorship theory , entity theory and parent company theory .

当今会计理论界关于合并会计理论主要有三种，即实体理论、所有权理论和母公司理论。

Nowadays , there are three main methods to prepare consolidated financial statements , which are called proprietary theory , parent company theory and entity theory .

新的合并报表基本合并理论已经从侧重母公司理论转为侧重实体理论，从而更充分发挥会计经济管理的职能，完善产权制度，保护中小股东的利益。

The new integration report theory has shifted from parent-com - pany theory to entity theory , which optimized accounting functions in economic management , perfected property regu - lations , and protected middle-small share-owner 's interests .

分别介绍了母公司理论、实体理论和所有权理论的主要观点和各自特点，并找出他们的优缺点，进一步选择最为合理的合并理论&实体理论；

The author Introduced the main standpoint and characteristics of the parent-company Theory , the entity Theory and the contemporary theory respectively , and find out their merit and shortcoming , further choose the most reasonable consolidation theory - entity Theory ;

最后通过对母公司理论和经济实体理论的利弊比较，预测了合并会计报表理论未来的发展趋势，得出了经济实体理论将会取代母公司理论的结论。

Finally , weighing the advantage and disadvantage of both theories , the writer predicts the trend of consolidated financial statement theory , thereby arriving at a conclusion that the economic entity theory is expected to substitute the parent company theory .