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就企业集团的财务管理而言,它所需要的财务信息应主要来自于合并会计报表,或者说企业集团的财务状况及其变动、经营业绩都集中地体现于合并会计报表。因此,企业集团的财务管理控制问题显然需要在很大程度上依赖合并会计报表信息方能获得解决,并且只是在这里体现出财务管理控制对会计信息系统的依赖性。对“企业合并会计报表提供信息的局限性及优化策略”这一课题的研讨,本文从局限性及策略两方面展开论述。
For the financial management of an enterprise group, the financial information it needs should mainly come from the consolidated financial statements or the financial status of the enterprise group and its changes. The operating results are mainly reflected in the consolidated financial statements. Therefore, it is obvious that the problem of financial management control of enterprise group needs to be solved to a large extent by relying on the consolidated financial statement information, and only the dependence of financial management control on the accounting information system is reflected here. On the “Business Consolidated Accounting Information to provide information limitations and optimization strategies ” This topic discussion, this article from the limitations and strategies of two aspects of the discussion.