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近几年来,我国的经济正在快速的发展过程中,在发展过程中总会遇到各种各样的矛盾与问题,所以经济体制就要进行不断的改革与创新,在经济市场中,我国的企业不仅要面临国内的市场竞争,还要面临国外的市场竞争,这样激烈的竞争市场导致我国企业之间进行合并的现象越来越多,在某种程度上来说,企业之间的合并可以扩大合并企业的规模,规模扩大的同时,企业就提高了在竞争市场中竞争的资本。然而,在企业进行合并会计报表的工作中,也存在许多困难,这些问题如果不能妥善解决,将直接影响企业的发展状况与财务水平。为此,本文针对企业进行合并会计报表工作中面临的问题进行了深刻的探讨与分析,并提出了合理科学的建议。
In recent years, the economy of our country is rapidly developing. During the course of its development, we always encounter various conflicts and problems. Therefore, the economic system must undergo continuous reform and innovation. In the economic market, China’s Enterprises should not only face the domestic market competition, but also face the competition in foreign markets. Such an intense competition market will lead to more and more mergers among Chinese enterprises. To some extent, the merger among enterprises can be expanded While the size and scale of mergers and acquisitions have increased, enterprises have increased the capital that competes in the competitive market. However, there are also many difficulties in the consolidation of accounting statements by enterprises. If these problems can not be properly resolved, they will directly affect the development status and financial level of the enterprises. For this reason, this article has carried on the deep discussion and the analysis to the question that the enterprise faced in the consolidated accounting statement work, and put forward the reasonable scientific suggestion.