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合并会计报表的优点在于公允地表达了整个企业集团的财务状况和经营成果,但其缺点是掩盖了集团内部各成员之间的差异、集团跨行业(跨地区)经营等重要财务信息。针对合并报表的不足,各国会计制度一般从两方面进行补救:一是关联方关系及其交易的披露;二是企业分部财务报表制度。我国的分部财务报表工作从1994年开始起步,历经不断的调整与完善,在财政部2001年发布的新《企业会计制度》中达到了一个新的高度。本文拟在
The merits of the consolidated financial statements lie in the fair presentation of the financial status and operating results of the entire enterprise group. However, the disadvantages are the disguise of the differences among the members of the group and the group's important financial information such as cross-sectoral (inter-regional) operation. In response to the deficiencies of the consolidated statements, accounting systems in various countries generally remedy the problem in two aspects: one is the disclosure of related party relationships and transactions, and the other is the financial reporting system of the corporate segments. China's branch financial statements started from 1994, after continuous adjustment and improvement, reached a new height in the new “Enterprise Accounting System” promulgated by the Ministry of Finance in 2001. This article is in