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新准则颁布以来,企业合并作为我国会计准则与国际准则趋同的重要内容之一,逐渐引起我国学者的广泛重视。在财务会计工作中,合并财务报表的会计处理一直是实物工作的重点和难点所在,这不仅在于财务报表合并的理论和处理技术及方法的复杂多样性,还因为实物操作涉及的不确定性。由于我国社会主义经济发展的还不够成熟,因此在实际操作中,合并会计报表存在很多问题和不足。本文就现阶段我国合并会计报表的现状进行分析,进而提供一些针对性的建议,希望能完善和规范合并会计报表理论研究的深化及其操作方法,以期实现我国合并会计报表处理的不断规范化。
Since the promulgation of the new standard, the merger of enterprises has become one of the important contents of the convergence of accounting standards and international standards in our country, and gradually arouse the widespread attention of our country’s scholars. In the financial accounting work, the accounting treatment of the consolidated financial statements has always been the focus and difficulty of the physical work, not only because of the complexity of the theories and processing technologies and methods of financial statement consolidation, but also because of the uncertainties involved in physical operation. Due to the fact that the development of our socialist economy is not yet mature enough, there are many problems and deficiencies in the practice of consolidated financial statements. In this paper, the current status of China’s consolidated financial statements analysis, and then provide some targeted suggestions, hoping to improve and standardize the consolidated accounting statements of the deepening of theoretical research and methods of operation, in order to achieve continuous consolidation of our consolidated financial statements standardization.