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随着日前经济形势的不断变化,当前企业间的合并活动愈来愈多,由于企业会计报表信息的重要性,如何编制一份准确的合并财务报表就逐渐成为了各大企业财会部门工作的重、难点。本文将对于我国参与合并活动企业的合并活动的类型做出相应分析,从各大公司在实际编制过程中所遇到的财务问题分析的基础上出发,为企业在接下来的工作中所应作出的改进提出了几点建议。
With the continuous changes in the economic situation a few days ago, more and more merger activities among enterprises are nowadays. Due to the importance of the information of the enterprise accounting statements, how to prepare an accurate consolidated financial statement has gradually become the heavy work of the accounting departments of major enterprises ,difficulty. This article will make a corresponding analysis on the types of the merger activities of the enterprises participating in the merger in our country. Based on the analysis of the financial problems encountered by the major corporations in the actual compilation process, we should make the following work for the enterprises in the future Made some suggestions for improvement.