合并财务报表是企业财务工作的重点。本文以当前的国有g资公司作为案例进

行分析,来揭示目前投资公司的重组方式下带来的合并报表问题,笔者通过对公司存

在问题的分析,从报表使用者的角度考虑问题,提出自己的解决方案以更好地解决存

在的合并报表问题。

首先,本文对合并报表的相关理论做出了界定,包含:三大合并理论的概念、

区别、目前国际国内的应用范围、各理论存在的缺陷;合并的基础一“控制”的定义

做出了详细阐述,明确达到控制和不控制的界定范围;合并方法一购买法和权益结合

法的概念及目前的运用;国内新旧准则与国际准则的比较。

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其次,本文对GT公司的背景做出了介绍,包含其成立方式、投资所涉及的行业,

各公司的持股等情况。因GT公司的前身是国有资产管理公司,历史背景悠久,合并

报表存在较多问题,本文提出了相关的解决方案。如合并范围问题:对特殊业务下的

合并范围做出了解释和判断依据。交叉持股问题:子公司间的相互持股问题较复杂,

本文从母公司利益所享有角度进行数据收集分析,通过数学推导方式,对GT公司的

交叉持股情况下的合并比例做出了精确的判断。评估増值资产在合并报表层面的处理

问题:评估增值资产在实际经营中会被政府征用、公司转让、自身减值、用于融资租

赁等问题,导致合并报表的损益与单户报表造成了很大的差异,本文对实务中遇到的

各种问题的处理做出了详细的介绍及对报表的影响分析;GT公司的各公司间相互借

款,用于工程建设、房地产幵发等方面,完工资产又涉及折旧,房地产项目涉及销售

等进一步处理,本文对合并报表的当期及以后的损益和权益的影响进行了详细的介绍

和分析;长期股权投资的抵销:企业会计准则对长期股权投资有一套复杂的抵销分录,

本文从实务工作中总结经验,设计较为简便易操作的抵销方式;购买少数股权问题:

通过对各理论的分析,对购买少数股权处理做出了自己的理解及解决方案。

最后,通过对实务中问题的分析,对准则的修订及完善方面提出了展望,希望

能为合并报表实施和完善提供有价值的参考,并能为报表使用者提供更为准确的财务

信息。

关键词:合并报表;控制;合并方法;合并抵销

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昆明理工大学硕士学位论文
GT投资公司合并报表实务探讨

Abstract

Combining financial statements is the focus of enterprise financial work. In this paper,

the existing problems of combining financial statements for the current state-owned

investment company will be revealed through the author's analyzing.The author will put

her own solutions to better solve the consolidation problems.

First of all,the theory related to the combining financial statements are

defined,including:Introduce the concept and difference between three merger

theory;introduce their scope of application in the domestic and international ;introduce their

defects.Detail the definition of control and clear how to judge control in various special

cases .Introduce two combined method: purchaser method and equity combined

method.Introduce their concept and present application,and analysis their influence to

report ,and encountered problems in practice.

Secondly,the background of GT company will be introduced, including its

establishment, investment and its company stock etc.Because GT company is the

predecessor of the State-owned Assets Management, its consolidated financial statements is

very complicated.This paper puts forward the relevant solutions. Scope: from the spirit of

the accounting standards for enterprises, make related interpretation and judgment.Cross

shareholding problems: the issues of the cross shareholding subsidiaries is

complicated.This paper collect and analysis the dates which are enjoyed by the parent

company's .Through the way of mathematical deduction, make accurate judgments of the

merger ration about GT company .The valued assets in the combining statement: GT

company combined the former subsidiaries by fair value.The valued assets will be

requisitioned by the government, corporation, impaired and used for financing leasing

problem.A series of the valued assets dispose lead to the single report has a big difference

from combining statements. This paper solve the series problems in practice and analysis

the influence to the report.Mutual borrowing exist in GT company.The borrowing money is

used in construction, real estate development and flow turnover and so onpleted assets

depreciate every year and real estate projects sale in late accounting year. They have a

complex influence of combining statements,involve the current and future profit and loss

rights of shareholder. This paper makes a detailed introduction and analysis about it.Long

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