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正确编制合并报表的前提是准确界定报表的合并范围,合并范围的确定及变化直接影响着合并会计报表的信息质量。本文探讨了合并报表的概念、目的、特征,对合并会计报表合并范围存在的问题进行了深入的分析并提出了相应的改进建议。
The correct preparation of consolidated statements is based on the premise that the scope of consolidation of the statements is accurately defined. The determination and change of consolidation scope will directly affect the quality of the information in the consolidated financial statements. This paper explores the concept, purpose and characteristics of the consolidated financial statements, analyzes in depth the problems existing in the scope of consolidated financial statements and puts forward corresponding suggestions for improvement.