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改革开放以来,我国的国民经济发展取得了喜人的成绩,我国基本建成了人们生活幸福、社会和谐稳定、经济稳健发展的社会主义事业新格局,我国的各个企业也进入了高速发展的新时期,企业合并已经成为了各个企业的发展常态。在国内外企业合并势头迅猛发展的大趋势下,我国有关合并财务报表的理论与实践工作也在不断的向前推进。可是因为市场经济运行的复杂多变,造成了企业日常经营活动中不确定因素的激增,也连带的给企业合并财务报表的编制工作造成了一些不良的影响。本文从合并财务报表的内容谈起,对当前我国企业合并财务报表中存在的问题与解决的措施进行了相应的分析与探讨,希望能够给相关的工作人员以参考启示,推动我国企业合并财务报表编制工作的进一步发展。
Since the reform and opening up, China’s national economy has made gratifying achievements. Our country has basically built a new pattern of socialism with a happy life, a harmonious society, and a steady economic development. All enterprises in our country have also entered a new period of rapid development, Business mergers have become the normal development of all enterprises. Under the general trend of the rapid development of the merger of enterprises both at home and abroad, the theory and practice concerning the consolidated financial statements in our country are also constantly moving forward. However, due to the complicated and changeable market economy, the uncertainties in the day-to-day operations of the enterprises have caused a sharp increase, which has also caused some adverse effects on the preparation of the consolidated financial statements. This article starts with the content of the consolidated financial statements, analyzes and discusses the existing problems and solutions in the current consolidated financial statements in our country, hoping to give reference to relevant staff for reference, and to promote the consolidated financial statements Further development of compilation work.