| 1. | Uncovering the veil of disregard of corporate entity theory
揭开公司人格否认理论的面纱 |
| 2. | We suggest that the entity theory should be used in china
因此，我国应选择主体观作为我国的合并会计理念。 |
| 3. | There are three kinds of combination theories : the parent - company theory , the entity theory and the contemporary theory
合并理念共有三种：母公司观、主体观和当代观。 |
| 4. | Consolidation theory involved in consolidated statement has following contents : proprietorship theory , entity theory and parent company theory
合并财务报表涉及的合并理论有所有权理论、实体理论和母公司理论等。 |
| 5. | ( 3 ) the particular market environment decides that we ca n ' t adopt pure entity theory , but a mixture of different theories
（ ）考虑到我国特殊的市场环境，我们也不能采用纯粹的主体理论，而应当将不同理论有机的结合。 |
| 6. | The second : selection of the theory of the consolidated financial statements . this text state that entity theory should be used in our country in the future
问题之二，合并会计报表理论的选择，本文认为，我国未来应选择以实体理论为主。 |
| 7. | Firstly , the author explains the proprietor theory , the entity theory and the parent company theory , and then , compares the above theories
首先对所有者观、主体观和母公司观这三大合并理论进行了比较分析，并探讨了这三大理论各自的优缺点。 |
| 8. | Now , many researchers and practicers are studying the consolidated financial statement , which consists of parent company theory , entity theory and contempora ry theory , and is one of the three most complicated problems in international ac counting
合并会计报表是当今国际会计三大难题之一，目前许多会计理论工作者和会计实务工作者都在研究合并报表问题，寻求解决合并报表实务中难题的办法。 |
| 9. | Abstract : now , many researchers and practicers are studying the consolidated financial statement , which consists of parent company theory , entity theory and contempora ry theory , and is one of the three most complicated problems in international ac counting
文摘:合并会计报表是当今国际会计三大难题之一，目前许多会计理论工作者和会计实务工作者都在研究合并报表问题，寻求解决合并报表实务中难题的办法。 |
| 10. | Finally , by considering the situation of our country and the international tradition of the consolidated financial statements , the author thinks we should select the entity theory as the theory base of preparing the consolidated financial statements
此外，还讨论了三大合并理论外比较常见的合并理论? ?母公司延伸观。最后，结合我国的国情并考虑合并会计报表发展的国际惯例，笔者认为我国应该选择主体观作为编制合并会计报表的理论基础。 |
