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一个公司的财务状况决定一个公司的未来,合理的财务分析方法起到至关重要的作用。合并财务报表是公司财务管理的一个重要形式,指的是有母公司进行合理编制,其会计主体包含了子母公司的集团企业,以此反映出该集团的整体财务状况。和其它财务形式不同,财务报表具有具体的应用性,主要为满足股权公司股东将整个集团视为单一得实体经济统一管理的需要,掌握各个子公司的财务信息。
The financial position of a company determines the future of a company, and sound financial analysis plays a crucial role. Consolidated financial statements are an important form of financial management of a company, which means that a parent company makes a reasonable preparation and its accounting entity includes a group enterprise of a parent company to reflect the overall financial status of the group. Different from other financial forms, the financial statements have specific applicability mainly to meet the need of the shareholders of the equity company to regard the entire group as a single entity managed by the real economy and grasp the financial information of each subsidiary.