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随着我国市场经济体制的建立和现代企业制度的推行,企业国际化、集团化经营不断发展,许多企业需要编制合并会计报表以综合反映企业集团的会计信息,已十分迫切。企业在编制合并会计报表实务中遇到许多实际问题,有些问题《暂行规定》没有作出规定或按其规定不易操作。现就合并会计报表编制中的一些问题进行探讨。
With the establishment of China’s market economy system and the implementation of the modern enterprise system, the internationalization of enterprises and the continuous development of group operations have made it very urgent for many enterprises to prepare consolidated accounting statements so as to comprehensively reflect the accounting information of enterprise groups. Many practical problems have been encountered in the preparation of the consolidated accounting statements. Some of the problems are not stipulated in the “Provisional Regulations” or are not easily handled according to the provisions of the Provisional Regulations. Now on the preparation of consolidated financial statements some of the issues discussed.