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本文重点强调了母公司报表与合并报表两者对比分析的重要地位。通过两者的分析,能够看出集团公司资金管控模式和母子公司控制关系紧密的程度,能够达到对合并报表分析的补充说明。
This article emphasizes the importance of the comparative analysis between the parent company statements and the consolidated statements. Through the analysis of the two, it can be seen that the mode of fund management and control of the parent company closely controls the parent-subsidiary company, and can supplement the analysis of the consolidated statements.