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随着集团公司的规模化发展,对于合并财务报表的依赖性也越来越强,集团公司更加需要通过编制合并财务报表的方式呈现出整个集团公司的财政状况和运营效果,为财务报告需求者预测和决策提供有利依据。因此,对于集团公司来说,科学合理的编制合并财务报表将对其持续发展具有重要意义。鉴于此,本文将对集团公司合并报表存在的问题进行深入探讨,并针对这些问题提出相应地对策与建议,旨在为集团公司合并报表的编制提供借鉴。
With the large-scale development of the group company, the reliance on the consolidated financial statements is also getting stronger. The group company needs to present the financial status and operational effects of the entire group company by compiling the consolidated financial statements. Forecast and decision-making to provide a favorable basis. Therefore, for the group company, the scientific and reasonable preparation of consolidated financial statements will be of great significance to its sustainable development. In view of this, this article will conduct an in-depth discussion of the problems existing in the consolidated statements of the group companies and put forward corresponding countermeasures and suggestions on these issues in order to provide reference for the preparation of the consolidated statements of the group companies.