That ' s why our research should be based on international accounting standards and fas ( usa ) . concretely , our research puts forward the significance of carrying out high - quality consolidated statement , referencing on the discussion of high - quality accounting standard in usa . according to a reasonable framework of consolidated statements , this paper discusses the methodology of consolidated statement , consolidation theory , consolidation scope and consolidation procedure , etc . which are concerned with big problems of consolidated statement 具体地，本文首先借鉴了国际上关于高质量会计准则的讨论成果，提出了制定高质量合并会计准则的意义及其内涵；然后以高质量的合并报表准则应具备的特性为基础，按照合并报表准则的应有框架体系，在借鉴各国合并报表会计准则的基础上，讨论与分析了合并报表方法论、合并理论、合并范围和合并程序等涉及合并报表准则的重大问题，同时对合并报表的相关问题，即商誉会计和外币报表折算进行了研究。
Since consolidated statement is well known in the world as one of the three most difficult problems in international accounting field , many accounting experts all over the world have made research on this issue , which results in fruitful accounting literatures . meanwhile the consolidated statement standard in our nation still does n ' t come into being 由于合并报表是国际公认的三大会计难题，各国会计专家对此问题进行了大量的研究；同时鉴于我国合并报表会计准则尚未出台，本文的研究将以国际会计准则和美国财务会计准则、欧洲第七号指令为蓝本，结合我国具体国情进行分析。
Study on some accounting problems of china consolidated statements : combination range of consolidated accounting statements ; partnership and proportionate consolidation method ; research on pooled price deviation ; research on consolidated income tax ; research on consolidated cash - flow statement ; research on limitation and implement ways of consolidated accounting statements 合并范围、合营企业与比例合并法、合并价差、合并报表所得税、合并现金流量表等等这些问题都可借鉴国际惯例，结合我国的实际情况加以改进和完善。本章第六部分对合并报表的局限性及弥补办法进行了研究。
