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随着全球经济化的发展,我国企业为了在市场经济体制中赢得更多的发展机遇,不断开拓企业的发展规模,我国上市企业的合并财务报表编制需求也就越来越强烈。合并财务报表是上市企业投资者通过企业会计信息以及对企业发展做出重大决策的信息来源,所以上市企业的合并财务报表问题一直是会计研究的重点和热点问题。
With the development of global economy, in order to win more development opportunities in the market economy system and constantly open up the scale of development of enterprises, Chinese enterprises have become more and more powerful in the preparation of consolidated financial statements. Consolidated financial statements are information sources for listed companies’ investors to make accounting decisions and make major decisions on their business development. Therefore, the issue of consolidated financial statements of listed companies has been the focus and hot topic of accounting research.