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市场经济不断发展,经济全球化和市场化的大背景下,市场竞争给企业带来巨大的压力。本文通过对合并财务报表的编制策略进行简单分析,根据合并财务报表在编制过程中存在的问题,提出相应的合并财务报表的编制策略。通过综合考虑影响财务报表编制的因素,帮助企业编制反映企业综合财务状况的合并财务报表,进而给企业经营管理者提供正确的决策依据。
Under the background of continuous development of market economy, economic globalization and marketization, market competition has brought tremendous pressure on enterprises. Based on a brief analysis of the preparation methods of the consolidated financial statements, this paper proposes corresponding strategies for the preparation of the consolidated financial statements based on the existing problems in the preparation of the consolidated financial statements. By comprehensively considering the factors that influence the preparation of the financial statements, it helps enterprises to prepare consolidated financial statements that reflect the comprehensive financial status of the enterprises, and then provide them with the correct decision-making basis.