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随着市场经济的日益繁荣,企业不断进行着分化、重组。企业合并会计报表的需求也越来越明显,并已逐渐成为成为企业集团财务工作的关键。企业合并报表可以综合反映企业集团的财政状况、经营情况,有利于投资者及时掌握会计信息,进行决策。本文主要针对企业合并报表存在的问题,分析问题产生的原因,并提出相应的解决方案,以供同行参考。
With the increasingly prosperous market economy, enterprises continue to differentiate and reorganize. The demand for consolidated financial statements is also becoming more and more obvious and has gradually become the key to becoming a financial enterprise group. The consolidated financial statements of the enterprise can comprehensively reflect the financial status and business conditions of the enterprise group, which helps investors grasp the accounting information and make decisions in a timely manner. This article mainly aims at the problems existing in the business combination statements, analyzes the causes of the problems and proposes the corresponding solutions for the reference of peers.