This paper studies the theoretical form and development process of Marx s property rights theory by combining Marx s ownership theory and ownership system theory, and analyzes the theoretical system formed in the process in terms of characters and graphics in order to reveal the scientificity of Marx s property rights theory and strengthening the understanding on it.

The combined theory consists of parent company theory, entity theory and ownership theory.

Nowadays,there are three main methods to prepare consolidated financial statements,which are called proprietary theory,parent company theory and entity theory.

In this article,we introduce the main option of proprietary theory,combining the SPE s actuality give a general review of proprietary theory,and then quest for its further improvement so as to get a better direction for pract.