企业是现代社会的重要组成部分,是一种独立存在的经济实体,随着经济的不断发展,企业之间的合并也一直在延续。文章介绍了合并会计报表的概念,分析了现代企业合并会计报表存在的若干问题,提出了改进现代企业合并会计报表问题的措施,以供参考。 Business is an important part of modern society and an independent economic entity. As the economy continues to develop, the merger among enterprises has also continued. The article introduces the concept of consolidated accounting statements, analyzes some problems existing in the modern enterprise consolidated accounting statements, and puts forward some measures to improve the modern enterprise ’s consolidated accounting statements for reference.