Group of industry of current our country develops the summary in the ascendant, the enterprise is amalgamative grow in quantity, accordingly, to amalgamative forms for reporting statistics discussing is the main content that we and international convention conform not only, and also have important real sense. From our country enterprise the current situation of amalgamative accounting problem is mixed establish our country company the concerned problem of amalgamative criterion talks about understanding and idea. Rights and interests of amalgamative accounting standard allocates keyword enterprise enterprise of 1 our country is amalgamative the current situation of accounting problem enterprise of 1.1 our country is amalgamative and academic fixed position is ambiguous regard financial accounting as one of 3 catastrophe problems, the last few years of theory of amalgamative accountant forms for reporting statistics experienced major change. Our country was carried out at was being promulgated 1995 " of short duration of amalgamative accountant forms for reporting statistics sets all right " (of short duration of the following abbreviation sets) all right, promote the development of theory of forms for reporting statistics of our country amalgamative accountant and solid Wu greatly. However, set to look on a normative content and method all right from of short duration, the academic fixed position of forms for reporting statistics of our country amalgamative accountant is not very clear, both neither is possessory view, also be not main body view, more the parent company view with real blame; In purpose of work out of amalgamative accountant forms for reporting statistics state a respect, what provisional regulation uses is possessory view and parent company view, holding amalgamative accountant forms for reporting statistics weave for the partner of the parent company; Look from the amalgamative method of element of forms for reporting statistics, provisional regulation reflected the amalgamative concept of main body view and possessory view integratedly, to accusing the accountant forms for reporting statistics of share company, the requirement uses complete scale amalgamative law, and the accountant forms for reporting statistics to controlling subsidiary jointly, ask to use scale amalgamative law; In valuation foundation respect, provisional regulation agreed with possessory view and parent company view, use double valuation base namely, in computation amalgamative price is differred (the business that in including equity to buy the price among them, contains praise and the difference between asset and value of indebted Zhang face and evenhanded value) when, net to the parent company has some that shares assets, press a parent company only oppose a scale computative affirm evenhanded value, net to that share that a few partner owns assets, still maintain historical cost basis; In the cognizance respect of property of rights and interests of a few shareholder, provisional regulation adopted a parent company to watch the way of the sort of evasive contradiction, rights and interests of a few shareholder alone row is shown in indebted with shareholder rights and interests between; Trade between the company inside quits group respect of end implementation increase and decrease, temporary rule rule took the way that main body watchs completely, it is direct current trades no matter, still trade upstream or advection trades, all 100% give quits; The field defines in accrual, provisional regulation emphasizes reflecting the net income that place of parent company partner enjoys, regard profit and loss of a few shareholder as a cost, deduct an item as a of amalgamative net profit, with the amalgamative concept be exactly the same that the parent company watchs. Visible, provisional regulation has very rich pragmatical color, its theory fixed position remains to be perfected further. Amalgamative method does not have 1.2 enterprises to stipulate amalgamative to the enterprise method still does not have standard of treasurer of our country company to set clearly clearly, in addition, the business that buys generation of the place below the law praise reach buy cost to be in " provisional regulation " in also did not reflect. Because use different accounting method to handle a business,amalgamative meeting produces notable difference, accordingly, the enterprise often sets out from self interest will choose accounting processing technique. To this, our country " provisional regulation " did not make specific provision, accordingly, establishing a company must make clear when amalgamative criterion should adopt the sort of amalgamative method. Amalgamative limits limits 1.3 companies unsharpness the limits of forms for reporting statistics of 1.3.1 amalgamative accountants and its standard (1) quantitative standard. According to investment the company is being invested of the company accuse a scale to decide, be invested in order to have of the 50% above of subsidiary the common stock that decides by ballot authority is a mark. Main show is 3 respects: Accuse directly, namely the parent company has above of subsidiary half the number directly have the share that decides by ballot authority; Accuse secondhand, namely the parent company has above of subsidiary half the number secondhand have the share that decides by ballot authority; Across accuses, namely parent company with be being mixed directly indirect way is aggregate those who have above of subsidiary half the number have the share that decides by ballot authority. (2) quality standard. Company of parent company two pairs has control to counterpoise, manage policy and finance affairs with can controlling subsidiary decision-making for the mark. Main show is 4 respects: Through with be invested the common stock of the with a right to vote of the above of consultative hold half the number between firm other investor; The finance affairs that according to constitution or agreement authority controls a company is decision-making with management policy; Authority appoints and dismisses the most member of board of directors or similar orgnaization; The right to vote of above of half the number is had on the conference of board of directors or similar orgnaization. 1.3.2 our country reach his to be not worth 　 our country to be in to the regulation of amalgamative standard " company treasurer standard " in made following provisions: "If occupy,the company invests external perhaps be had what be controlled to counterpoise by investment company actually by above of half the number of investment company capitalization, ought to weave amalgamative forms for reporting statistics. " look from content, current practice does not have the our country regulation about amalgamative standard and international to be distinguished constitutionally, but be in specific in applying, as abhorrent as international convention however. The reason depends on our country be when limits of affirmatory and amalgamative forms for reporting statistics, take quality standard seriously to emphasize quantitative standard again already. But this kind of course of action produced a malpractice, be about to quantitative standard and quality standard confuse sth with sth else, incorporate is opposite accuse secondhand accuse with across on processing. For example across accuses. Hypothesis A company has B company of 70% have the share that decides by ballot authority, have C company directly again at the same time of 25% have the share that decides by ballot authority, and B company has C company again of 30% have the share that decides by ballot authority. Our country is in affirm A company is right of C company when charging an amount, the practice is 25% ＋ 30% ＝ 55% , namely A company is total have C company of 55% have the share that decides by ballot authority, bring into C company the amalgamative limits of A company thereby. And international convention practice is 70% × 30% ＋ 25%=46% , do not bring into the amalgamative limits of A company. The processing technique from above can see, although the practice of our country has certain rationality (stress the A company absolutely control to B company, also emphasize A company be being affected to the essence of C company at the same time) , but of its insufficient place or clearly. The biggest question is being invested at be being had secondhand the common stock of with a right to vote of above of subsidiary half the number is to use addition or multiplication to did not grant to explain. Our country emphasizes particularly on standards of pair of quality of enterprise essence pilot, but come out with expression of standard of a kind of amount however, caused a kind promiscuous not clear phenomenon, affected its intelligibility and maneuverability. In addition, the amalgamative problem of transnational corporation is in our country " provisional regulation " in did not undertake making clear differentiating to foreign subsidiary. 2 establish our country company before 2.1 amalgamative theory should give priority to 　 to be like with main body view, the proposal of amalgamative criterion is narrated, the theory of amalgamative accountant forms for reporting statistics that can offer an alternative at present basically includes possessory view, main body view and parent company to show. Look from whole, our country's current amalgamative accountant forms for reporting statistics is academic more those who emphasize particularly on is parent company view and possessory view. The author thinks, when our country future is choosing theory of amalgamative accountant forms for reporting statistics, ought to give priority to with main body view. Prime cause is as follows: (1) look from international, main body becomes theory of mainstream of amalgamative accountant forms for reporting statistics now already was hasten of general trends place. American FASB is in in recent years the footing of this respect especially apparent. (2) look from the angle of requirement of our country information, generate information demand to amalgamative accountant forms for reporting statistics, it is the partner of the parent company merely anything but. Amalgamative accountant forms for reporting statistics is right of enterprise or creditor decision-making also be relevant. Below the case that be between parent subsidiary or loan provides to assure each other between subsidiary, it is crucial that amalgamative accountant forms for reporting statistics knows the financial standing with whole industry real group, management outstanding achievement and cash flow to the creditor such as the commercial bank. Accordingly, what what main body view advocates is open model purpose of work out of amalgamative accountant forms for reporting statistics (incorporate namely accountant forms for reporting statistics is work out of the person that all resource that are industry group are offerred) suit with the actual condition of requirement of information of our country accountant apparently, and the purpose of work out of amalgamative forms for reporting statistics that place of other and amalgamative idea elaborates criterion too close. (3) maintain from the property of rights and interests of a few shareholder and profit and loss of a few shareholder look, the definition photograph be identical of the footing that main body watchs and element of our country accountant. Below main body view, rights and interests of a few shareholder is a component of amalgamative shareholder rights and interests, because of to amalgamative main body character, rights and interests of a few shareholder is not an obligation, also won't cause economic increase pour out of. No less, profit and loss of a few shareholder also is not a charge, one of the amalgamative net gain that realizes to amalgamative main body however allocates. Under photograph comparing, the cognizance that possessory view and parent company observe nature of profit and loss of rights and interests of pair of a few shareholder and minority shareholder and our country are antipathic to the definition of accountant element. 2.2 buying law and law of gather of rights and interests to use method of gather of rights and interests is the method of accounting of amalgamative forms for reporting statistics that is approved in most west country and international accounting standard. Just be in what the law assembles to rights and interests in these countries and international accounting standard to use put in the limitation with relatively rigid move, far be inferior to be in the United States popular. Baconian rise, the huge asset rise in value that law of gather of rights and interests and the contend for key that buy a way depend on buying the place below the law to arise and business praise, reach its to be opposite amalgamative increase and decrease and a few financial ratio bring influence after incorporating. Our country " provisional regulation " not demonstrate company staff is amalgamative the basic method of accountant forms for reporting statistics, but what use actually is to buy a way, and the content that did not involve law of gather of rights and interests. As the emerge in large numbers that changes an amalgamative incident, the innovation of amalgamative means, these regulations already cannot get used to the demand that economy grows. In last few years from our country the enterprise is bought appear on the market especially the company is bought can see in the case, of property of combination of rights and interests buy already appeared from time to tome. In October 1998, tsinghua is the same as Fang Yulu those who change a means to undertake is use to buy what belong to rights and interests to combine quality between clever electron. Up to by 2000, our country shares 10 to appear on the market the company is used in succession changed a means to incorporate additionally 10 blame appear on the market company, from its the work out foundation of amalgamative accountant forms for reporting statistics sees imitate, 10 appear on the market the company used method of gather of rights and interests without an other place. Although the United States abolishs law of gather of rights and interests, but the author thinks, our country still shoulds not be at present abolish law of gather of rights and interests instantly. Equity can break through the tie of out-of-pocket expense ability jointly, the form that pays with equity realizes fast dilate, conduce to what the generation of industry giant reachs large company group building, be in our country especially is such more below the environment with traditional culture strong atmosphere. Law of gather of rights and interests still has its reasonable one side in the existence of our country, having deep actual base. Amalgamative limits decides 2.3 enterprises really should give priority to with quality standard, quantitative standard was released in Feburary 1995 for Ministry of finance of complementary 　 our country " provisional regulation " , in July 1995 print and distribute specific accounting standard " amalgamative accountant forms for reporting statistics " ask for an opinion to stalk of grain. The provisional regulation of our country asks " every is established at our country churchyard, have or the parent company of an above subsidiary, ought to weave amalgamative accountant forms for reporting statistics, the operation result of the industry group that forms with reflecting parent company and subsidiary place integratedly, financial standing reachs his fluctuant circumstance " ; "The parent company incorporates in the work out when accountant forms for reporting statistics, ought to bring into all subsidiary outside churchyard of its place pilot the amalgamative limits of amalgamative accountant forms for reporting statistics. The adopted IAS No.27 basically control in opinion draft is asked for to define in criterion, what put forward to FASB is more specific with clarity " be not the decision-making capacity that share " have not give enough attention. Incorporating about ought to be being brought into the specific principle respect of limits, our country consulted IAS No. The photograph inside Shanghaiguan of 27 is allowed, all regard differentiate as the standard with most equity. Apparent, what FASB can dispute 4 kinds below about effective control is illative, to our country more broad sense geography is solved " control " it is to have very much draw lessons from and of referenced action. No less, guild regulations of our country of short duration also pointed out the case that need not have incorporating surely: Already closed the subsidiary that stop and turns; According to go bankrupt program, already proclaimed the subsidiary that is cleared to rectify; Already the subsidiary of suspend payment; Prepare near future work off and short-term hold the subsidiary of the capital of sex of rights and interests of above of its half the number; Be not the possessory rights and interests that manages continuously to be the subsidiary of negative number; Suffer place abroad to collect control etc control, capital attempers the subsidiary outside the condition that is restricted. The specific standard of amalgamative forms for reporting statistics still ought to undertake our country formulate more thorough investigation and research, the new trends of IASB and FASB wants to understand in time and be drawn lessons from, be in at least answer at present traverse is the following at 2 o'clock: The first, the need that FASB raises has the case that maintains afresh to the relation of parent company and subsidiary, facilitate adjust amalgamative range in time; The 2nd, the standard of the substance of amalgamative and specific aim that IASB puts forward, facilitate make a provision to certain and specific professional work. In addition, the author thinks, our country ought to be given priority to with quality standard when defining scope of amalgamative forms for reporting statistics, stress substantial control, and complementary with quantitative standard, and two standards are aimed at different situation apply respectively: Be invested what the enterprise exceeds 50% to have the share that decides by ballot authority to investing an enterprise to be had directly, use quantitative standard to affirm; Be invested what the enterprise exceeds 50% above to have the share that decides by ballot authority to investing an enterprise to was not had directly (include to accuse secondhand and accuse directly) , use quality standard to affirm. Can avoid promiscuous amount standard and quality standard already so, also be helpful for defining amalgamative scope correctly. Bibliographical reference 1 thunder is static. The amalgamative accountant forms for reporting statistics of our country trying analyse [J] . Money is met monthly magazine, 2001 (18) 2 Ministry of finances register office of accountant exam council. Accountant [M] . Beijing: Press of Chinese finance economy, 2002(www.my-paper.info my paper)