从合并财务报表范围角度探讨“控制”概念——一股权转让案的启示
发布时间：2018-10-14 19:54
【摘要】：本文根据现有合并财务报表有关规定,对一则股权转让案例进行解析,最后指出现有控制概念的不足之处,尝试提出新的"控制"概念,即"控制"是能够让高层领导按照自己的意图做事,且能够根据控制获取利益的能力,并承担被投资单位大部分风险和收益的责任与权利。承担被投资单位大部分风险和收益是将被投资单位纳入合并财务报表范围的首要条件,有利于报表使用者理解和使用是根本目的。
[Abstract]:According to the relevant provisions of the existing consolidated financial statements, this paper analyzes a case of equity transfer, points out the deficiencies of the existing concept of control, and tries to put forward a new concept of "control". That is, "control" is the ability to make senior leaders do according to their own intentions, and the ability to obtain benefits according to control, and the responsibility and right to assume most of the risks and benefits of invested units. Taking most of the risk and income of the invested unit is the first condition to bring the invested unit into the scope of the consolidated financial statement, which is beneficial to the users understanding and using of the statement.
【作者单位】： 中交二公局第六工程有限公司;
【分类号】：F231.5
[Abstract]:According to the relevant provisions of the existing consolidated financial statements, this paper analyzes a case of equity transfer, points out the deficiencies of the existing concept of control, and tries to put forward a new concept of "control". That is, "control" is the ability to make senior leaders do according to their own intentions, and the ability to obtain benefits according to control, and the responsibility and right to assume most of the risks and benefits of invested units. Taking most of the risk and income of the invested unit is the first condition to bring the invested unit into the scope of the consolidated financial statement, which is beneficial to the users understanding and using of the statement.
【作者单位】： 中交二公局第六工程有限公司;
【分类号】：F231.5
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