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当前,我国经济发展的速度越来越快,发展水平越来越高,企业的发展进程也逐渐加快,这就对企业的合并会计报表工作提出了更高的要求。新会计准则的颁布,对企业财务报表的编制以及报表信息质量等都提出了一定的要求,并制定了一定的准则,需要按照规定来执行。本文主要讲述了当前新会计准则下合并报表存在的问题,以及如何采取措施,使新会计准则下的合并报表向着更好的方向发展。
At present, the speed of economic development in our country is getting faster and faster, the level of development is getting higher and higher, and the development process of enterprises is gradually accelerating. This puts forward higher requirements on the consolidated accounting statements of enterprises. The promulgation of the new accounting standards, the preparation of corporate financial statements and the quality of statements of information have made certain requirements, and developed a certain standard, need to be implemented in accordance with the provisions. This paper mainly describes the problems existing in the consolidated financial statements under the current new accounting standards and how to take measures to make the consolidated financial statements under the new accounting standards develop in a better direction.