合并会计报表是一项系统的、综合性较强的会计报表,它依赖于会计人员职业经验、知识水平和实际驾驭能力。通过编制合并会计报表,可以将企业集团内部交易所产生的收入及利润予以抵销,使会计报表反映集团客观、真实的财务经营情况,有利于防止和避免控股公司人员操纵利润、粉饰会 Consolidated financial statements is a systematic, comprehensive accounting statements, it depends on the accounting profession experience, knowledge and practical ability to control. Through the preparation of the consolidated financial statements, the income and profits generated by the internal transactions of the enterprise groups can be offset so that the financial statements reflect the objective and true financial operation of the group, which helps to prevent and avoid the manipulation of profits by the holding company personnel.