摘 要
企业集团合并报表的编制是现代财务会计中的重要议题，其核心在于合理界定合并报表主体及科学选择编制方法。随着经济全球化和企业集团化趋势的加剧，跨国经营和复杂股权结构的出现使得合并报表的编制面临更多挑战。本研究旨在探讨企业集团合并报表主体的界定标准及其具体编制方法，以解决当前实践中存在的理论与操作脱节问题。通过文献分析、案例研究以及比较分析等方法，本文系统梳理了国内外关于合并报表主体界定的理论基础，并结合实际案例深入剖析了现行方法的优势与不足。研究表明，传统的控制权理论虽仍是主流，但需结合风险与回报实质进行动态调整；同时，针对特殊目的实体和复杂股权结构的处理，应引入更为精细化的判断标准。本文创新性地提出了一种基于多维度指标的合并范围判定模型，该模型综合考虑了股权比例、治理结构、经济依赖性等因素，能够有效提升合并报表编制的准确性和一致性。研究结果对完善企业集团财务报告体系、提高信息透明度具有重要实践意义，同时也为相关会计准则的修订提供了理论支持与实证依据。
关键词：企业集团合并报表，合并范围界定，控制权理论，多维度指标模型，财务报告透明度
The Definition and Methodology of Consolidated Financial Statements for Enterprise Groups: An Exploration
Abstract
The preparation of consolidated financial statements for enterprise groups is a critical issue in modern financial accounting, with its core lying in the reasonable definition of the consolidation entity and the scientific selection of preparation methods. As economic globalization and the trend towards enterprise groupization intensify, the emergence of transnational operations and complex equity structures has posed greater challenges to the preparation of consolidated statements. This study aims to explore the criteria for defining the consolidation entity of enterprise groups and their specific preparation methods, addressing the existing disconnect between theory and practice in current practices. Through literature analysis, case studies, and comparative analysis, this paper systematically reviews the theoretical foundations of consolidation entity definitions both domestically and internationally, and provides an in-depth analysis of the strengths and limitations of current methods using practical examples. The findings indicate that while traditional control theory remains dominant, it requires dynamic adjustment by incorporating the substance of risks and returns. Additionally, for the treatment of special purpose entities and complex equity structures, more refined judgment criteria should be introduced. Innovatively, this paper proposes a multi-dimensional indicator-based model for determining the scope of consolidation, which comprehensively considers factors such as equity proportion, governance structure, and economic dependency, thereby effectively enhancing the accuracy and consistency of consolidated statement preparation. The results have significant practical implications for improving the financial reporting system of enterprise groups and increasing information transparency, as well as providing theoretical support and empirical evidence for the revision of relevant accounting standards.
Key Words：Consolidated Financial Statements Of Enterprise Groups, Definition Of Consolidation Scope, Control Rights Theory, Multi-Dimensional Index Model, Financial Reporting Transparency
目 录
一、绪论 1
（一）企业集团合并报表研究背景与意义 1
（二）国内外研究现状综述 2
（三）研究方法与技术路线 3
二、合并报表主体界定的理论基础 3
（一）合并报表主体的基本概念 4
（二）控制权理论在主体界定中的应用 5
（三）实质重于形式原则的体现 6
三、合并报表主体界定的关键问题分析 7
（一）关联方关系对主体界定的影响 8
（二）特殊目的实体的纳入标准探讨 9
（三）跨国经营下的主体界定挑战 10
四、合并报表编制方法的优化研究 11
（一）比例合并法与完全合并法的比较 11
（二）权益法与成本法的选择依据 12
（三）新会计准则下方法创新的方向 13
结论 15
参考文献 16
致 谢 18
企业集团合并报表的编制是现代财务会计中的重要议题，其核心在于合理界定合并报表主体及科学选择编制方法。随着经济全球化和企业集团化趋势的加剧，跨国经营和复杂股权结构的出现使得合并报表的编制面临更多挑战。本研究旨在探讨企业集团合并报表主体的界定标准及其具体编制方法，以解决当前实践中存在的理论与操作脱节问题。通过文献分析、案例研究以及比较分析等方法，本文系统梳理了国内外关于合并报表主体界定的理论基础，并结合实际案例深入剖析了现行方法的优势与不足。研究表明，传统的控制权理论虽仍是主流，但需结合风险与回报实质进行动态调整；同时，针对特殊目的实体和复杂股权结构的处理，应引入更为精细化的判断标准。本文创新性地提出了一种基于多维度指标的合并范围判定模型，该模型综合考虑了股权比例、治理结构、经济依赖性等因素，能够有效提升合并报表编制的准确性和一致性。研究结果对完善企业集团财务报告体系、提高信息透明度具有重要实践意义，同时也为相关会计准则的修订提供了理论支持与实证依据。
关键词：企业集团合并报表，合并范围界定，控制权理论，多维度指标模型，财务报告透明度
The Definition and Methodology of Consolidated Financial Statements for Enterprise Groups: An Exploration
Abstract
The preparation of consolidated financial statements for enterprise groups is a critical issue in modern financial accounting, with its core lying in the reasonable definition of the consolidation entity and the scientific selection of preparation methods. As economic globalization and the trend towards enterprise groupization intensify, the emergence of transnational operations and complex equity structures has posed greater challenges to the preparation of consolidated statements. This study aims to explore the criteria for defining the consolidation entity of enterprise groups and their specific preparation methods, addressing the existing disconnect between theory and practice in current practices. Through literature analysis, case studies, and comparative analysis, this paper systematically reviews the theoretical foundations of consolidation entity definitions both domestically and internationally, and provides an in-depth analysis of the strengths and limitations of current methods using practical examples. The findings indicate that while traditional control theory remains dominant, it requires dynamic adjustment by incorporating the substance of risks and returns. Additionally, for the treatment of special purpose entities and complex equity structures, more refined judgment criteria should be introduced. Innovatively, this paper proposes a multi-dimensional indicator-based model for determining the scope of consolidation, which comprehensively considers factors such as equity proportion, governance structure, and economic dependency, thereby effectively enhancing the accuracy and consistency of consolidated statement preparation. The results have significant practical implications for improving the financial reporting system of enterprise groups and increasing information transparency, as well as providing theoretical support and empirical evidence for the revision of relevant accounting standards.
Key Words：Consolidated Financial Statements Of Enterprise Groups, Definition Of Consolidation Scope, Control Rights Theory, Multi-Dimensional Index Model, Financial Reporting Transparency
目 录
一、绪论 1
（一）企业集团合并报表研究背景与意义 1
（二）国内外研究现状综述 2
（三）研究方法与技术路线 3
二、合并报表主体界定的理论基础 3
（一）合并报表主体的基本概念 4
（二）控制权理论在主体界定中的应用 5
（三）实质重于形式原则的体现 6
三、合并报表主体界定的关键问题分析 7
（一）关联方关系对主体界定的影响 8
（二）特殊目的实体的纳入标准探讨 9
（三）跨国经营下的主体界定挑战 10
四、合并报表编制方法的优化研究 11
（一）比例合并法与完全合并法的比较 11
（二）权益法与成本法的选择依据 12
（三）新会计准则下方法创新的方向 13
结论 15
参考文献 16
致 谢 18
