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随着市场经济的迅速发展,我国集团企业为了能够更加适应现代公司的发展环境,面对激烈的市场竞争和企业今后发展的严峻考验,我国企业都在寻找发展的契机,纷纷合并,进而赢得更大的市场份额。文章通过对集团企业的合并会计报表情况进行分析,进而探讨集团企业在合并之后对企业合并报表中的会计问题,寻求更适合集团企业发展的方法和途径。
With the rapid development of the market economy, in order to be able to adapt more to the development environment of modern companies and to face the fierce market competition and the severe test of the future development of the enterprises, our group enterprises are all looking for opportunities for development and have merged one after another to win even more Big market share. By analyzing the consolidated accounting statements of the group companies, the paper explores the accounting problems of the group companies in the consolidated statements after the merger, and seeks for ways and means that are more suitable for the development of the group enterprises.