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随着我国企业体制改革的加快,作为企业规模化经营的集团公司形式越来越普遍。根据国家相关政策和规定,为综合反映集团公司整体的财务状况及经营成果,必须要编制合并会计报表。财政部于2006年2月颁布的新《企业会计准则》中,对合并会计报表的理论、合并范围等问题进行了修订。本文对合并报表的研究进行了总体回顾,从合并会计报表新准则的修改出发,对新准则下合并会计报表的方法与发展趋势进行了一定的探索。
With the acceleration of the reform of the enterprise system in our country, the form of group companies that operate as large-scale enterprises becomes more and more common. According to relevant national policies and regulations, in order to comprehensively reflect the overall financial status and operating results of the group companies, consolidated financial statements must be prepared. In the new “Accounting Standards for Business Enterprises” promulgated by the Ministry of Finance in February 2006, the issues such as the theory of the consolidated financial statements and the scope of consolidation were revised. This article reviews the research of consolidated financial statements, and starts with the revision of the new accounting standards. It also probes into the methods and trends of the consolidated financial statements under the new standards.