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随着经济体制的不断改革发展,企业不仅要面临国内的市场竞争,还要面临国际化的竞争,这一状况促使企业合并现象逐步增多。从某种意义上而言,合并能够扩大企业规模,提升企业的竞争资本,这就要求企业利用合并会计报表反映企业的各项情况,如财务状况以及经营成果。企业合并会计报表已经逐步受到人们的关注与重视,它的具体操作与流程都影响着企业的财务状况。但是,在合并会计报表的工作中,发现还存在一些问题亟待解决,这些问题严重影响了企业的财务管理水平,有必要进行深入分析与研究。因此,本文对合并会计报表对企业的财务状况的影响进行了分析与研究,并提出建议。
With the constant reform and development of the economic system, enterprises should not only face the domestic market competition, but also face the international competition. This situation prompts the gradual increase of enterprise merger. In a sense, the merger can expand the scale of the enterprise and enhance the competitive capital of the enterprise, which requires the enterprise to use the consolidated accounting statements to reflect various aspects of the enterprise, such as its financial status and operating results. The business consolidated financial statements have gradually attracted people’s attention and attention, and its specific operation and process all affect the financial status of the enterprise. However, in the process of consolidating the accounting statements, some problems still need to be solved urgently. These problems have seriously affected the financial management level of the enterprise, so it is necessary to conduct in-depth analysis and research. Therefore, this article analyzes and studies the impact of the consolidated financial statements on the financial status of the enterprise, and puts forward suggestions.