合并财务报表,是以企业集团内纳入合并范围的各成员作为会计主体,在其所编报的个别财务报表基础上,由集团中的母公司运用一整套合并程序和方法所编制的,综合反映企业集团经营成果、财务状况及其现金流量变动情况的财务报表。合并财务报表的合理编制,在一定程度上能有效地防止母公司来任意操纵利润、扭曲会计信息,从而提高合并财务报表的可靠性和相关性,来把握其中的规律,指导以后的工作 Consolidated financial statements are prepared based on a set of consolidated procedures and methods adopted by the parent company of the group on the basis of the individual financial statements prepared by the members of the enterprise group included in the scope of consolidation as consolidated accounting statements Financial statements of the operating results, financial status and changes in cash flow of the enterprise groups. To some extent, the reasonable preparation of the consolidated financial statements can effectively prevent the parent company from arbitrarily manipulating the profits and distorting the accounting information so as to enhance the reliability and relevance of the consolidated financial statements so as to grasp the laws and guide future work