The modified parent theory treats the parent company as the accounting entity, but accepts the whole trade off method in the entity theory to simply the preparation of the statements when preparing trade off entries.

• 我国在编制合并财务报表时应以修正的母公司理论为宜 ,即将母公司作为主要服务对象 ,在编制抵销分录时采用实体理论全部抵销的方法 ,以简化编表工作。