随着我国社会主义市场经济的逐步深入和发展,涌现出了一大批企业集团。为满足企业集团会计信息使用者的需求,编制合并会计报表是十分必要的。但由于企业集团的组织和经营活动日趋复杂,合并会计报表提供的会计信息有一定的局限。有待于我们进一步探讨和完善。一、合并会计报表的局限性1.母公司和子公司的债权人很少能从合并会计报 With the gradual deepening and development of China’s socialist market economy, a large number of enterprise groups have emerged. In order to meet the needs of enterprise group accounting information users, the preparation of consolidated financial statements is very necessary. However, due to the increasingly complex organizational and operating activities of enterprise groups, the accounting information provided in the consolidated financial statements has some limitations. We need to further explore and improve. First, the limitations of consolidated financial statements 1. Creditors of the parent company and subsidiaries seldom from the consolidated financial statements