Firstly we discuss the foundational theory of the approach to the combination of financial statement, which consists of objective of the combined accounting statement, the amending of the traditional accounting hypotheses, quality of the accounting information and the bounds, premise, principle, procedure of the combination of financial statement; secondly we probe into the applied theory that consists of Purchase Method, Pooling of Interest, New Entity Method, Parent Company Method and Entity Method; at last we point out the authoritative criteria on the combination of the financial statement is the logic finality of our academic structure.

从系统的角度，参照财务会计概念框架的这种逻辑路径，排列组合相关概念和范畴，则将合并报表会计方法的理论结构分为三个层级：其一是合并报表会计方法的基础理论，主要包括合并会计报表目标理论、对传统会计假设的拓展、合并报表信息质量特征以及合并报表的前提、范围、原则、程序等；其二是合并报表会计方法的应用理论，是人们对实务中具体的合并报表会计方法的系统化的归纳、总结，主要包括购买法、权益集合法、新实体法以及母公司法和实体法等；其三是合并报表会计方法的技术规范，主要是指由权威部门制定的，对所管范围内的合并报表等工作具有指导和约束作用，着重反映合并报表实务中带有规律性的程序和方法的业务性规范。