财务报表是对企业经营状况的真实客观反映,也是投资者进行投资的重要依据,企业应该慎重选择财务报表的编制内容和方法,这是提高自身竞争力的重要途径。本文主要分析当前企业合并报表存在的合并财务报表范围不明确、缺少统一的会计政策和企业合并的会计方法存在问题等情况,进而提出一系列的措施,为企业合并财务报表的编制提供参考。 Financial statements are a true and objective reflection of the business conditions of an enterprise. They are also an important basis for investors to make investments. Enterprises should carefully choose the content and method of preparing financial statements, which is an important way to improve their own competitiveness. This paper mainly analyzes the current consolidated financial statements of the existence of the scope of the consolidated financial statements is not clear, the lack of a unified accounting policies and business combinations of accounting problems and so on, and then put forward a series of measures for the preparation of corporate financial statements provide a reference.