本科毕业论文---合并财务报表合并范围的研究.doc

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1、江西财经大学普通本科毕业论文普通本科毕业论文题目：TheResearchontheScopeofConsolidatedFinancialStatements28江西财经大学普通本科毕业论文ⅰ注意全文统一页眉：江西财经大学普通本科毕业论文普通本科生毕业论文（设计）诚信承诺书毕业论文（设计）题目合并财务报表合并范围的研究TheResearchontheScopeofConsolidatedFinancialStatements学生姓名专　业国际会计学号指导老师职称教授所在学院国际学院诚信承诺本人慎重承诺和声明：我承诺在毕业论文（设计）活动中遵守学校有关规定，恪守学术规范，在本人的毕

2、业论文中未剽窃、抄袭他人的学术观点、思想和成果，未篡改研究数据，如有违规行为发生，我愿承担一切责任，接受学校的处理。学生（签名此处打印后手写）：2009年5月30日28江西财经大学普通本科毕业论文AbstractTheconsolidatedfinancialstatementcomprehensivelyreflectsthefinancialposition,operatingresults,andthecashflowinthegroupwhichconsistsofparentcompanyandsubsidiaries.Theconsolidatedscopeisthe

3、criteriaoftheconsolidatedsubsidiariesinthegroup,whichmeansnotallthesubsidiariesarecombinedbytheparentcompany.Thereisahighrequirementabouttheconsolidatedscope,becausethescopehasdirectinfluencetotheexactnessandtheusefulnessofinformationofferedbytheconsolidatedreports.Intherecentyears,thankstoth

4、eeconomicdevelopingandthearisingoftheconsolidation,therulesoftheconsolidatedscopehavebeenperfected.Thenewaccountingstandardin2006makesamilestoneforthedevelopmentoftheaccountingstandards.Basingonthechangesinthenewstandardsandcombiningtheoldstandardsandinternationalstandards,thisessaytriestogiv

5、esomeadvicetoperfectthespecificrulesabouttheconsolidationscopefromthetheoreticandpracticalaspects.Firstly,thisessayintroducesthebackgroundandsignificanceoftheconsolidationscoperesearch.Secondlythisessaymakestheresearchaboutthreeconsolidationtheoriesandthestandardoftheconsolidatedscope;anditst

6、atesindetailsabouttheentitytheoryinourcountry.Thirdly,thisessaycomparestherelatedrulesinAmericanstandards,internationalstandardsandChinesestandards.Lastlythisessaycarriesoutresearchontheprobleminconsolidationscope,andmainlydiscussesthespecialpurposeentityandgetssomeconclusion.【KeyWords】consol

7、idatedfinancialstatement,consolidationscope,consolidationtheory,control,specialpurposeentity28江西财经大学普通本科毕业论文AcknowledgementsNoneofthiswouldhavebeenpossiblewithoutthegeneroushelpofmanypeople.Firstofall,mydeepestgratitudegoestoProfessorJiang,my