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随着我国社会经济的快速发展,越来越多的企业开始对于合并财务报表予以了高度的重视,合并财务报表能够为企业的经营与决策者提供企业在某一时期内的现金流量、经营成果以及基本财务状况等信息,是企业做出重大经营决策的有力根据。因此加强合并财务报表在信息披露方面的局限性研究是非常必要的。本文尝试从合并财务报表在信息披露方面的局限性以及具体改进意见两方面内容进行简要地论述。
With the rapid socio-economic development in our country, more and more enterprises begin to attach great importance to the consolidated financial statements. The consolidated financial statements provide the business operation and decision-makers with the cash flow of an enterprise during a certain period of time and the operating results As well as the basic financial position and other information, is a powerful business decision making major basis. Therefore, it is very necessary to study the limitation of the consolidated financial statements in information disclosure. This article attempts to briefly discuss the limitations of the consolidated financial statements in information disclosure as well as the specific suggestions for improving the two aspects.