目前我国企业对外币报表折算依据的是《合并会计报表暂行规定》（以下简称《暂行规定》），它要求采用现行汇率法进行折算。笔者认为，根据《暂行规定》，我国的合并理论主要以母公司理论为基础，若按传统的折算理论分析，采用现行汇率法则意味着所有的资产、负债项目都暴露在 At present, the conversion of foreign currency statements by Chinese enterprises is based on the Interim Provisions on Consolidated Accounting Statements (hereinafter referred to as the “Interim Provisions”), which require the current exchange rate method to be used for conversion. According to “Interim Provisions”, the merger theory of our country is mainly based on the theory of parent company. According to the traditional conversion theory, adopting the current exchange rate law means that all assets and liabilities items are exposed