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合并范围涉及到合并财务报表的编制范围。我国2006年2月15日发布的《企业会计准则第33号——合并财务报表》对合并范围进行了较为详细的规定。该规定与1995年的《合并报表暂行规定》相比,合并财务报表的合并范围发生了较大的变化。而合并财务报表合并范围的变化,对企业集团的财务状况、经营成果和现金流量都将带来较大的变化。对于国资委管理的155家中央企业而言,合并范围的变化将对这些企业集团的资产规模、负债规模、收入规模和现金流量等考核指标产生较大影响。因此,本文通过对合并范围一般情况和特殊情况进行分析,供有关企业和注册会计师分析合并范围变化给企业集团带来的实质性影响时参考。
The scope of consolidation relates to the preparation of the consolidated financial statements. The “Accounting Standard for Business Enterprises No. 33 - Consolidated Financial Statements” promulgated on February 15, 2006 in China stipulates the scope of the merger in more detail. Compared with the “Interim Provisions on Consolidated Statements” in 1995, the scope of consolidation of the consolidated financial statements has undergone significant changes. The changes in the consolidation scope of the consolidated financial statements will bring about great changes to the financial status, operating results and cash flow of the enterprise groups. For the 155 central SOEs administered by SASAC, changes in the scope of consolidation will have a significant impact on such indicators as asset size, debt size, revenue size and cash flow of these conglomerates. Therefore, this article analyzes the general situation and special circumstances of the scope of consolidation for the relevant enterprises and CPAs to analyze when the scope of consolidation changes to the substantive impact of the enterprise group for reference.