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随着市场经济体制的不断完善,集团化企业成为我国未来企业的发展方向,如何提高企业自身的竞争力成为集团化企业需要考虑的重要问题。财务报表合并是近些年集团化企业增强自身财务管理能力的重要举措,有利于集团化企业充分了解母公司和子公司的经营状态,制定更加科学的战略举措。目前,我国集团化企业合并财务报表中还存在一些问题,笔者以自己所在的投资集团公司为例,详细分析了集团公司财务报表合并中普遍存在的问题,并提出了一些对策。
With the continuous improvement of the market economy system, the group-oriented enterprises have become the development direction of our country’s future enterprises. How to improve their own competitiveness has become an important issue that the group-oriented enterprises need to consider. Consolidation of financial statements is an important measure for the group-based enterprises to enhance their financial management capabilities in recent years. It is beneficial for the group-based enterprises to fully understand the operating status of the parent and subsidiaries and formulate more scientific and strategic measures. At present, there are still some problems in the consolidated financial statements of the grouping enterprises in our country. Taking the investment group companies in our company as an example, the author analyzes in detail the common problems in the consolidation of the financial statements of the group companies and puts forward some countermeasures.