随着现代经济的飞速发展，国有集团公司的设立使企业的经营规模和经营范围有了很大的发展，但在财务管理方面仍存在一些问题。我们在审计中发现，一些公司没有按照财政部关于合并会计报表的要求，对其下属独立核算的子公司会计报表进行合并，使集团公司的资产、负债及损益不实 With the rapid development of modern economy, the establishment of state-owned group companies has greatly expanded the scale of operation and business scope of enterprises. However, there are still some problems in terms of financial management. In the audit, we found that some companies did not merge the accounting statements of their subsidiaries with independent accounting in accordance with the requirements of the Ministry of Finance on the consolidation of financial statements, so as to make the assets, liabilities and gains and losses of the group company untrue