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随着企业合并浪潮的不断高涨和央企整合的逐步深化,企业合并财务报表的有关问题逐渐成为企业管理层、财务人员等日益关注的热点和焦点。合并报表编制程序是否合理、子公司报表数据是否准确、抵消是否充分等问题将对合并后的财务报表数据能否真实、客观地反应企业的经营过程和成果产生直接的影响。本文结合财政部颁布的《企业会计准则第33号-合并财务报表》(以下简称《准则》)就企业合并财务报表编制范围、程序及注意事项等有关问题进行了探讨。
With the wave of mergers and acquisitions and the deepening consolidation of central SOEs, the related problems in the consolidated financial statements have gradually become the hot spots and focuses of management and finance personnel. Whether the consolidated financial statement preparation procedure is reasonable, whether the subsidiary company report data is accurate, whether the offsetting is sufficient and so on will directly influence whether the consolidated financial statement data truly and objectively reflects the business operation process and the achievement of the enterprise. This article discusses the issues concerning the scope, procedures and precautions of the preparation of the consolidated financial statements in accordance with the Accounting Standard for Business Enterprises No. 33 - Consolidated Financial Statements (the “Guidelines”) promulgated by the Ministry of Finance.