一、合并财务报表的解读路径不同的信息需求者对合并财务报表的分析,可能有不同的着眼点或不同的切入角度:想了解企业集团整体财务状况的,可能更加关注合并资产负债表;想了解企业集团盈利水平的,无疑要重点阅读合并利润表;而想了解企业集团经营活动生成现金和筹资活动产生现金以及投资活动赚得现金能力的,必然要熟悉合并现金流量表。从合并财务报表体系、内容以及对合并财务报表一般需要的角度来看,解读合并报表应遵循的一个总体原则是:既要面、点兼顾,又要点、 First, the interpretation of the consolidated financial statements Path Different information needs of the consolidated financial statements analysis, may have different points of view or different point of view: If you want to understand the overall financial position of the enterprise group may be more concerned about the consolidated balance sheet; want Understand the profitability of enterprise groups, no doubt focus on reading the consolidated income statement; and want to understand the business activities of enterprise groups to generate cash and financing activities to generate cash and investment activities to earn cash, be sure to be familiar with the consolidated cash flow statement. From the point of view of the consolidated financial statement system, contents and general needs of the consolidated financial statements, an overall principle to be followed in interpreting the consolidated statements is that it is necessary to take into consideration both the points and the points,