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当前我国正处在社会主义转型的重要时期,在集团化逐步形成的过程中,新一轮的企业合并浪潮又随之出现,为能够对企业集团的财务经营情况得到反映,合并财务报表也就应运而生。合并财务报表作为当前企业规定编制的正式会计报表,它是对企业的整体财务状况的一种反映,同时也是对企业的现金流量以及经营的成果的财务报表的反映。本文主要就新会计准则背景下合并财务报表的影响加以详细分析,并对其存在的问题进行探究,最后对实施新合并财务报表准则应当注意的事项进一步的阐述。希望能够通过此次理论研究对实际操作有所裨益。
At present, our country is in an important period of socialist transformation. In the course of the gradual formation of the collectivization, a new wave of mergers of enterprises emerges. In order to be able to reflect the financial operation of the enterprise groups, the consolidated financial statements Came into being. The consolidated financial statements, which are current financial statements prepared in accordance with the current corporate rules, are a reflection of the overall financial position of the enterprise and are a reflection of the financial statements of the company’s cash flows and operating results. This article mainly analyzes the impact of the consolidated financial statements in the context of the new accounting standards and probes into the existing problems. Finally, the matters that should be noticed when implementing the new consolidated financial statements standards are further elaborated. Hope that through this theoretical study on the actual operation of some benefit.