随着公司制的普遍建立和跨国公司的迅猛发展，合并报表的理论与实务越来越为人们所重视。目前，在合并报表理论上逐步形成了三种不同的观点：一是母公司理论；二是实体理论；三是所有权理论。在这不同理论的指导下，合并报表的实务处理也就各不相同。为此，笔者试将这三种理论 With the common establishment of corporate system and the rapid development of multinational corporations, the theory and practice of consolidated statements are becoming more and more important. At present, three different viewpoints have been gradually formed in the theory of consolidated statements: one is the parent company theory; the other is entity theory; the third is ownership theory. Under the guidance of these different theories, the practical treatment of consolidated statements also varies. To this end, I try these three theories