论文部分内容阅读
随着我国现代企业制度改革的深入,企业兼并日趋频繁,合并企业的会计理论和实务成为会计领域的新课题。作为会计核算的最终成果之一——企业合并会计报表,是目前争议颇多的一个话题。本文就合并会计报表的几个需要澄清的问题作一分析,兼与贵刊第7期《试论合并会计报表的局限性和对策》一文作者商榷。
With the deepening of the reform of the modern enterprise system in our country, the merger of enterprises becomes more and more frequent. The accounting theory and practice of the merged enterprise have become new topics in the field of accounting. As one of the final results of accounting - business consolidation accounting statements, is a controversial topic. This article analyzes several issues that need to be clarified in the consolidated financial statements, and also discusses with the author of No. 7 of your magazine on the limitations and countermeasures of the consolidated financial statements.