论文部分内容阅读
企业合并是指企业为了达到某种经营目的，通过兼并、控股等形式控制和操纵其他企业生产经营活动的行为，合并会计报表是指由母公司编制的，将母公司和子公司形成的企业集团作为一个会计主体，综合反映企业集团整体经营成果、财务状况及其变动情况的会计报表。随着社会主义市场
A business combination refers to the behavior of an enterprise to control and manipulate the production and business activities of other enterprises through mergers and holdings in order to achieve a certain business purpose. The consolidated accounting statements refer to those prepared by the parent company, and the parent companies and subsidiary companies form an enterprise group. An accounting entity comprehensively reflects the accounting statements of the overall operating results, financial status and changes of the enterprise group. With the socialist market