With the development of capital markets, the group management of domestic enterprises tends to be popular. How to offer financial information to the information-needers is a critical issue to the accountant as the statement maker of financial information. By means of comparative analysis, this thesis makes research on enterprises consolidated financial statement ( hereinafter to be referred as CFS) theory based on parent company theory, entity theory and proprietorship theory. The thesis also demonstrates the existence of defects in CFS in terms of capital value, interior transaction eliminati...
