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目前我国的资本市场正处在一个逐渐深化并日趋完善的全新时期,故而对财务会计的标准也在同步更新并进一步发展。关于新制定的会计准则,则促使我国企业自身的会计标准向前跨出了很大的一步。当我国资本市场的开放程度再次提升,那么新会计准则的实施及应用也就成为了有效促进我国企业向前发展的关键。故而通过对合并报表有关知识的分析,以及对新会计准则之下合并报表编制所存在的问题进行阐述,提出一些解决此问题的措施。
At present, the capital market of our country is in a brand-new period of gradually deepening and perfecting. Therefore, the standards of financial accounting are also updated and further developed. The newly formulated accounting standards, prompting our own accounting standards for enterprises to take a big step forward. When the opening up of China’s capital market is once again raised, the implementation and application of the new accounting standards will become the key to effectively promote the development of Chinese enterprises. Therefore, through the analysis of the relevant knowledge of the consolidated statements and the problems existing in the preparation of the consolidated statements under the new accounting standards, some measures to solve this problem are put forward.