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随着经济全球化进程的加快,上市公司、企业集团和跨国公司的发展日新月异,股权投资活动和集团内部交易的发生日益频繁,会计信息使用者越来越关注合并会计报表所提供的信息。合并会计报表,是以母公司和子公司组成的企业集团为会计主体,以母公司和子公司单独编制的会计报表为基础,由母公司编制的综合反映企业集团整体财务状况、
With the acceleration of the process of economic globalization, the development of listed companies, enterprise groups and multinational corporations is changing with each passing day. Equity investment activities and intra-group transactions occur more frequently. The users of accounting information pay more and more attention to the information provided in the consolidated financial statements. The consolidated financial statements are based on the accounting group composed of the parent company and its subsidiaries and the financial statements prepared separately by the parent company and its subsidiaries. The consolidated financial statements, which are prepared by the parent company, reflect the overall financial position of the enterprise group,