在市场经济飞速发展的背景下,企业也逐渐出现小规模的合并现象,企业合并报表应运而生。合并会计报表可以将企业的财务状况完整地体现出来,并且将企业的经营现状等问题呈现。企业合并报表中科学合理性是企业投资方采取决策的有效根本,但是伴随着企业经济的逐步发展扩大,企业之间的竞争力越来越大,所以企业合作报表的会计问题需要进行深入研究分析。 Under the background of the rapid development of market economy, enterprises also gradually appeared the phenomenon of small-scale merger, and the business consolidation report came into being. Consolidated financial statements can be a complete manifestation of the financial status of enterprises, and the business status quo and other issues presented. Scientific rationality in the consolidated financial statements is an effective basis for enterprises to take decisions. However, along with the gradual development and expansion of the enterprise economy and the increasing competitiveness between enterprises, the accounting problems in the corporate cooperative statements need to be further studied and analyzed .