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随着我国经济的发展和社会的进步,我国的社会体制也逐渐得到了发展和完善,面对现代复杂的社会经济时代,各个企业需要处理更多的更为复杂的经济活动,然而随着政府和企业相关领导人员对会计信息质量的关心和重视,对会计信息质量提出了更高的要求,随着企业合并会计报表数量的增加,如何处理好企业合并会计报表中的信息质量成了企业领导者、股东和债权人十分关注的问题,但是就目前情况来看企业会计信息失真是合并会计报表过程中最长见的问题之一,不利于企业的发展和进步,所以本文就现阶段企业合并会计报表的状况进行了简单的概述,发现了合并会计报表过程中信息失真的原因,进一步阐释了在合并会计报表时提高会计信息质量的措施。
With the development of our economy and social progress, our country’s social system has also gradually been developed and improved. In the face of the modern and complicated socio-economic era, all enterprises need to deal with more and more complicated economic activities. However, as the government And business leaders concerned about the quality of accounting information and attention, the quality of accounting information put forward higher requirements, with the increase in the number of consolidated financial statements, how to deal with business accounting information in consolidated financial statements has become the business leaders Shareholders and creditors are very concerned about the problem, but the current situation of corporate accounting information distortion is one of the longest seen in the consolidation of financial statements, one of the problems is not conducive to the development and progress of enterprises, this article on the current stage of corporate mergers and acquisitions accounting The status of the report is briefly outlined. The reasons for the information distortion in the consolidated financial statements were found out, and the measures to improve the quality of accounting information in the consolidation of financial statements were further elaborated.