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合并会计报表能够准确的反映出一个公司的财务情况和经营成果,同时它还能够提高会计信息的真实性,保证企业的管理层能够获取更加准确的会计信息、让公司的决策层在制定经济策略时有一定的参考依据,政府部门也能够更加直观的了解到公司的运营情况,为公司内部的考核及资产的管理提供了可靠的依据。但是目前的合并会计报表还无法全面的提供相关信息,企业应该充分重视这个问题,并实施相应的解决措施。
Consolidated financial statements can accurately reflect a company’s financial situation and operating results, but it can also improve the authenticity of accounting information to ensure that business management to obtain more accurate accounting information, so that the company’s decision-making in the formulation of economic strategy When there is a certain reference, the government departments can also more intuitive understanding of the company’s operations, the company’s internal assessment and asset management provides a reliable basis. However, the current consolidated financial statements also can not provide comprehensive information, enterprises should pay full attention to this problem, and the implementation of appropriate solutions.