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cong fa xue jing ji xue guan li xue jiao du lun he bing bao biao nei han
Author(s): 
Pages: 61-64
Year: Issue:  11
Journal: Finance and Accounting Monthly

Keyword:  合并报表内涵权责利益观控制利益观管理利益观;
Abstract: 合并报表作为财务会计难题之一,现有研究多集中于实务编制而非理论内涵。基于郭道扬教授的法学、经济学和管理学为会计学理论支柱的观点,分别从法学、经济学、管理学层面提出合并报表内涵的权责利益观、控制利益观和管理利益观,并探讨不同观点的方法与适用范围,以丰富合并报表内涵的理论。
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