【摘要】：本文根據(jù)現(xiàn)有合并財(cái)務(wù)報(bào)表有關(guān)規(guī)定,對(duì)一則股權(quán)轉(zhuǎn)讓案例進(jìn)行解析,最后指出現(xiàn)有控制概念的不足之處,嘗試提出新的"控制"概念,即"控制"是能夠讓高層領(lǐng)導(dǎo)按照自己的意圖做事,且能夠根據(jù)控制獲取利益的能力,并承擔(dān)被投資單位大部分風(fēng)險(xiǎn)和收益的責(zé)任與權(quán)利。承擔(dān)被投資單位大部分風(fēng)險(xiǎn)和收益是將被投資單位納入合并財(cái)務(wù)報(bào)表范圍的首要條件,有利于報(bào)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.
【作者單位】： 中交二公局第六工程有限公司;
【分類(lèi)號(hào)】：F231.5

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