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市场经济的建立和发展,以及不断加剧的国际化竞争,让企业合并的现象越来越普遍。合并让企业经营规模在一定程度上得到扩大,增强了企业竞争力,因而迫切需要我们以合并会计报表来综合反映企业集团的财务状况和经营成果。本文提出以控制作为合并范围的界定标准,研究了我国企业在合并报表合并范围选择上存在的问题和对策。
The establishment and development of a market economy, as well as the ever-increasing international competition, make the merger of enterprises more and more common. The merger allows the scale of operation of the enterprise to be expanded to a certain extent and enhances the competitiveness of the enterprise. Therefore, we urgently need us to consolidate the accounting statements to comprehensively reflect the financial status and operating results of the enterprise group. This paper proposes that control should be regarded as the definition of the scope of consolidation, and the problems and countermeasures existing in the choice of scope of consolidation in our country should be studied.