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在当前市场经济环境下,企业的竞争越发激烈,这也使企业在发展过程中加快了并购的步伐。随着企业并购活动的日益频繁,在新会计准则下,对企业集团合并会计报表提出了更高的要求。通过合并会计报表能够对企业整体财务状况进行反映,并将其作为母公司财务会计核算报表的附表,从而更好的掌握各子公司的全部经济活动。
In the current market economy environment, the more intense competition in the business, which also accelerates the pace of mergers and acquisitions in the development process. With the increasingly frequent merger and acquisition activities of enterprises, under the new accounting standards, higher requirements are put forward on the consolidated accounting statements of enterprise groups. The consolidated financial statements can reflect the overall financial status of the enterprise and serve as a schedule for the financial statements of the parent company so as to better understand the overall economic activities of the subsidiaries.