合并会计报表的局限性及其改进

随着经济发展和市场竞争的加剧，企业之间不断进行分化、重组与合并，形成以产权关系为纽带的企业集团，已经是一种普遍的现象。随之而来的企业集团合并会计报表就成了企业财务工作的重点。由于合并会计报表无论是在其理论、方法还是信息披露机制方面都有其固有的局限性。因此如何处理合并会计报表中存在的问题就成了我们当前工作的重点。文章从’完善合并会计报表理论、改善合并会计报表方法及完善合并会计报表信息披露机制三个方面对其局限性进行了改进。

Limitation of amalgamating accounting statements and its improvement

With the development of economics and the fierce competition of market,enterprises are always split and amalgamated.It is a kind of general phenomenon to form the enterprise group by taking relations between ownership and management of enterprises as tie,which leads that amalgamating the accounting statements becomes enterprises' focal point of financial work.Because amalgamating the accounting statements have its inherent limitations in its theory,method and its system of disclosing information,how to deal with the problems,which are found when we amalgamate accounting statements,becomes the focal point of our financial work.This thesis gives some suggestions to improve the limitations of amalgamating accounting statements by making its theory,its method and its system of disclosing information perfect.