会计报表是反映企业财务状况、经营成果和现金流量信息的重要报表,合并报表对综合性的反映这些信息是非常重要的,随着企业发展速度的加快,合并报表的工作量变大,也更加复杂,所以加强对合并报表的重视是非常重要的。本文就新会计准则下合并报表中存在的问题及对策进行分析。 Accounting statements are important statements reflecting the financial status, operating results and cash flow information of the enterprise. The consolidated statements are very important for comprehensively reflecting this information. As the business development accelerates, the workload of the consolidated statements becomes larger and more complicated Therefore, it is very important to strengthen the emphasis on the consolidated statements. This article analyzes the problems and countermeasures existing in the consolidated statements under the new accounting standards.