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企业合并财务报表提供信息在当今市场经济环境下是有着非常重要的作用,本身合并财务报表提供信息的局限性使得其合并财务报表的意义受到影响。本文通过对合并财务报表特点及提供信息内容进行简要阐述,分析了企业合并财务报表披露信息的局限性,从而相应的得出了几点优化其局限性的对策。
The information provided in the consolidated financial statements is very important in the current market economy. The limitation of the information provided by the consolidated financial statements makes the significance of the consolidated financial statements impaired. This paper briefly describes the characteristics of the consolidated financial statements and the content of the information provided, analyzes the limitations of the disclosure of the consolidated financial statements, and accordingly draws some countermeasures to optimize its limitations.