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高质量的合并报表准确反映了企业集团公司的财务状况、经营成果和现金流量,但随经济不断发展,企业规模扩大,越来越多的企业存在多种业务经营,这对财务报表的合并提出了更高的要求,本文对提高合并报表中存在的主要问题及解决途径进行简要阐述。
High-quality consolidated statements accurately reflect the financial status, operating results and cash flows of the enterprise group companies. However, with the continuous development of economy and the expansion of the scale of enterprises, more and more enterprises have diversified business operations. The merger of these financial statements A higher requirement, this article to improve the consolidated statements of the main problems and solutions to a brief description.