广东上市公司合并报表若干理论问题的探讨—以保利地产上市公司的案例分析

摘要
合并财务报表理论问题一直是合并问题中探讨的热点。上市公司信息披露的质量与合并报表编制的真实、准确与否密切相关。本文在简述了合并财务报表的合并对象和合并范围后介绍并分析比较了三大合并财务报表理论，指出尽管目前世界各国流行母公司理论，但实体理论更具有理论基础，也适合当前经济形势发展的需要，应该成为我国合并报表理论的首选。

关键词：合并财务报表；合并范围；合并理论；合并方法
The Investigate About Some Theoretical Issues Of Consolidation Of Listed Company In Guangdong——Poly Real Estate Listed By Case Study
ABSTRACT
The Financial statement theories for enterprise merger have been the focus of discussion in amalgamation for a long time. The quality of information disclosure of listed companies and consolidated financial statements prepared in true, accurate or not related closely. This article introduced、 analyzed and compared the theories of the three consolidated financial statements after having summarized the merge objects and consolidation scope of the consolidated financial statements，pointing out that despite the current parent company, the world popular theory, but the entity theory has more theoretical foundation, but also for the current economic situation development, and should become the first choice of Theory of Consolidated Statements.

Key Words ：Consolidated financial statement; Merge scope; Merge theory; Merge method

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