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在经济全球化进程不断推进的时代背景下,对会计也提出了更高的要求,其中合并报表中的会计问题是一个重要方面。在对合并财务报表进行编制时,存在很多的争议,而在实际操作中,合并财务报表的编制也确实存在一定的困难。所以,需要从理论与实际操作两个方面进行更深一步的探索,以此来弥补我们在该领域落后的局面。从这点出发,本文的研究对象为我国目前实行的合并会计准则,希望可以规范与健全当前合并会计报表中基本理论的深化及具体的操作方法。对合并财务报表的进一步研究,能够使会计信息的可比性与可靠性得到有效增强,还可以使合并财务报告中存在的操纵利润现象有效减少。
Under the background of the continuous progress of economic globalization, higher requirements have also been put on accounting. Accounting problems in consolidated statements are an important aspect. In the preparation of the consolidated financial statements, there are many disputes, and in practice, the preparation of the consolidated financial statements do have some difficulties. Therefore, we need to go deeper from both theoretical and practical aspects to make up for our backwardness in this field. From this point of view, the research object of this paper is the current consolidated accounting standards in our country, hoping to standardize and perfect the current consolidated financial statements in the deepening of the basic theory and specific methods of operation. Further research on the consolidated financial statements can effectively enhance the comparability and reliability of accounting information and effectively reduce the operating profit in the consolidated financial statements.