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现代集团公司不断合并不同行业的企业,在集团公司不断扩大发展的趋势下,对财务部门所提交的合并财务报表的要求也不断提高,因为集团公司需要通过合并财务报表里的数据来反应并分析目前集团公司的整体规模及效益现状,以便对财务数据进行具体分析和做出相应对策。合并财务报表是以集团公司为财务主体,以母公司与子公司单独上报的财务报表为基础,由总公司的财务部门来编制的综合反映集团公司的财务状况、资金流量及生产经营成果的财务报表。但是目前很多集团公司所做合并财务报表存在许多不规范与不足之处,有的虚增成本,有的虚降利润等,更是不时出现变相偷税漏税的情况。本文中,笔者列出了集团公司合并财务报表中的不足,以及自己对存在不足所提出的建议。
Hyundai Group companies continue to merge with enterprises in different industries. With the continuous expansion of the development of group companies, the requirements for the consolidated financial statements submitted by the finance department have also been continuously raised as the group companies need to react and analyze the data in the consolidated financial statements At present, the overall size and effectiveness of the group company in order to make specific analysis of financial data and make appropriate countermeasures. The consolidated financial statements are the financial statements prepared by the financial department of the parent company that comprehensively reflect the financial status, capital flow and production and operation results of the group companies based on the financial statements of the parent company and subsidiaries separately reported by the group company as the financial entity. Report. However, there are many irregularities and shortcomings in the consolidated financial statements made by many group companies at present. Some inflated costs, some dilapidated profits, and the like, even make tax evasion in disguise from time to time. In this paper, the author lists the deficiencies in the consolidated financial statements of the group company and their own suggestions on the existing problems.