当代企业的会计工作研究重点就是对会计报表的合并范围的确定,这将会直接影响一个企业的会计工作质量,但是合并会计报表还具有一定的局限性,在信息披露方面也存在一些问题。本文将对企业会计报表的合并以及信息披露问题进行讨论,并提出几点建议。 The focus of contemporary corporate accounting work is to determine the scope of the consolidated financial statements, which will directly affect the quality of an enterprise’s accounting work, but the consolidated financial statements also has some limitations, there are some problems in the disclosure of information. This article will discuss the merger of enterprise accounting statements and information disclosure issues, and make a few suggestions.