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目前,随着经济改革的不断深入,通过组建企业集团方式推动企业发展成为一条有效途径。对于组建后的企业集团来说,编制反映财务状况和经营成果的合并会计报表是一项重要工作。鉴于此,本文从企业集团合并会计报表的作用出发,认真分析了企业集团合并会计报表的难点,提出了企业集团合并会计报表的一些改进措施,希望本文能对我国企业集团合并会计报表工作提供一些有益的参考和借鉴。
At present, with the continuous deepening of economic reform, it is an effective way to promote the development of enterprises through the formation of enterprise groups. For a post-establishment conglomerate, preparing consolidated financial statements that reflect the financial condition and operating results is an important task. In view of this, this paper starts from the function of enterprise group’s merger of accounting statements, carefully analyzes the difficulties of enterprise group’s consolidation of accounting statements and puts forward some improvement measures for enterprise group’s consolidation of accounting statements. I hope this article can provide some suggestions to our country’s enterprise group’s consolidation of accounting statements Useful reference and reference.