摘要
20世紀以來，隨著世界范圍企業(yè)集團化進程的加快，以及各方面對財務信息需求的增強，如何通過單個企業(yè)個別會計報表的科學合并，以真實、全面地反映企業(yè)集團在整體上的全貌問題，成為國際會計屆深入研究探索的重要課題之一。
本文以云銅財務報表的應用為主線，按提出問題、分析問題、解決問題的基本思路安排全文。全文共分四章，各章主要內(nèi)容如下：第一章介紹了本文的研究背景、研究目的和意義、國內(nèi)外研究現(xiàn)狀、研究方法和論文結構等；第二章介紹了云銅集團的自然概況和經(jīng)營概況并根據(jù)云銅經(jīng)營范圍提出了云銅必須編制合并財務報表等；第三章詳細的合理性分析云銅合并報表的編制以對云銅合并財務報表編輯過程進行評價；第四章是針對云銅具體情況提出合理化建議。

關鍵詞 合并財務報表 合并范圍 合并理論 合并方法
Abstract
Since the 20th century, with the accelerated process of worldwide enterprise groups and the increasing demand of financial information，how to reflect the whole picture of the problem through a single individual corporate financial statements really and comprehensively，become an international accounting session to explore in—depth study of the important issues．
In this paper the application of cloud copper financial statements according to questions as the main line, analyzing and solving problems, the basic ideas arranged the full text. the article is divided into four chapters, chapters are as follows: the first chapter presents the main contents of this research background, research purpose and meaning, research status, research methods and essay structure, etc.; the second chapter presents a cloud of copper group natural conditions and according to the proposed cloud copper business scope cloud copper must preparing consolidated financial statements, etc.; Chapter 3 detailed and rational analysis and based on theoretical analysis cloud the compilation of consolidated financial statements with copper copper consolidated financial statements for cloud editor process of appraisal; the fourth chapter are the specific situation in cloud copper rationalization suggestion.
Keywords onsolidated financial statement consolidation range
merger theory combined methods
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