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在我国经济不断发展的同时,我国企业也随之不断发展壮大,集团企业越来越多的出现,而对于我国集团企业的发展,在财务中将子公司与母公司的报表合并,显得尤为重要,企业集团通过企业的合并财务报表将企业的整体经营状况全面展现出来,能够为企业的财务决策提供准确的财务信息。为此,文章通过对集团企业的财务报表必要性入手,并对出现的问题进行深入分析,从而为企业集团的财务报表的合理科学合并提供相应的借鉴措施,促进我国集团企业的健康发展。
Along with the constant development of economy in our country, the enterprises of our country also grow and develop constantly. More and more of the group enterprises appear. It is particularly important for the development of the group enterprises in our country to merge the statements of the subsidiaries and the parent companies in finance , Enterprise groups through the enterprise’s consolidated financial statements will be the overall business performance of the enterprise fully demonstrated, able to provide financial decisions for the enterprise to provide accurate financial information. To this end, the article through the necessity of financial statements of the group of enterprises to start, and the problems that occur in-depth analysis, so as to provide reasonable scientific merger of the financial statements of enterprise groups to provide appropriate reference measures to promote the healthy development of our group.