由于子公司的经营业绩直接影响到母公司的财务状况和经营成果,使得母公司的股东、债权人和经营者不仅关注母公司本身的状况,更关注整个集团的财务状况和经营成果。合并财务报表的目的就是向母公司的股东和债权人提供反映集团整体财务状况、经营成果和现金流量的信息。 As the operating results of the subsidiaries directly affect the financial status and operating results of the parent company, the shareholders, creditors and managers of the parent company pay more attention not only to the parent company itself but also to the financial status and operating results of the entire group. The purpose of the consolidated financial statements is to provide shareholders and creditors of the parent company with information that reflects the overall financial position, operating results and cash flows of the group.