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财务报表合并一直是会计准则的一大难题,而确定报表合并范围对于准确编制财务报表具有重要意义,其直接关系到合并报表的客观性和准确性。对于财务报表合并范围的操纵一直是企业财务舞弊的重要手段。在新会计准则的前提下,本文将通过对会计报表合并范围的介绍、探析报表合并范围的操纵动机和具体的操纵手段,并对此提出了相应的对策与建议。
Consolidation of financial statements has always been a major problem in accounting standards. The determination of the scope of consolidation of statements is of great significance for the accurate preparation of financial statements, which directly affects the objectivity and accuracy of the consolidated financial statements. The manipulation of the consolidation scope of financial statements has always been an important means of financial fraud in enterprises. Under the premise of the new accounting standards, this article will introduce the merging range of accounting statements to analyze the manipulation motivation and specific manipulation means of the scope of consolidation, and put forward corresponding countermeasures and suggestions.