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随着全球经济一体化和资本国际化进程的加快,企业对外经济交往和合作日益增多,国际间投资业务不断扩大,中国公司在整个世界经济中所发挥的作用和所占的比例也越来越大,我国有的企业已发展成大型跨国公司。跨国公司的出现不仅使得企业的生产经营以及投融资活动范围发生了变化,即从本国内扩大到全球范围内,而且要求编制能够全面综合反映其整体财务状况和经营成果等会计信息的合并财务报表,
With the acceleration of global economic integration and capital internationalization, the number of enterprises engaged in foreign economic exchanges and cooperation has been on the increase. The investment business in the world has been expanding. The role and proportion of Chinese companies in the world economy has also been growing Large, some of our enterprises have developed into large multinational corporations. The emergence of multinational corporations not only makes the scope of production and operation of enterprises and the scope of investment and financing activities changed from domestic to global scope, but also requires the preparation of consolidated financial statements which comprehensively reflect the accounting information such as their overall financial status and operating results ,