财务会计可以使企业在确认、计量、记录等步骤的安排下,与外部利益集团相互沟通、交流,产生经济业务的往来,从而在提供财务信息的基础上将经营业务进一步规范化、协调化。本文对目前我国财务会计还存在兼用了现行汇率法与现实编制合并报表的要求之间存在矛盾、目前的会计方法、手段还停留在传统阶段,较为落后、日益复杂的经济环境对财务会计从业者提出了更高的要求等问题进行了分析,并且提出了相应的解决对策。 Financial accounting can enable enterprises to communicate with and communicate with external interest groups in the process of confirming, measuring, recording and other steps to generate economic business contacts, so as to further normalize and coordinate their business operations on the basis of providing financial information. In this paper, there is a contradiction between the current exchange rate law and the reality of the preparation of the consolidated financial statement in China’s current financial accounting. At present, the accounting methods and means still remain in the traditional stage, which is lagging behind. The increasingly complicated economic environment has a great influence on the financial and accounting practitioners Put forward higher requirements and other issues were analyzed, and put forward the corresponding solutions.