会计报表是公司持有人了解自己企业的一个重要的途径之一,它统计着公司的所有财务信息,把每一笔账目的记录汇总了起来,井井有条地整理出一些重要的信息。出台新的会计新准则,对于会计报表有了合并的新规定,文章探讨了当前我国合并会计报表的局限性与改良对策。 Accounting statements are one of the important ways in which a company’s owners know about their business. It counts all the company’s financial information, summarizes the records of each account, and organizes some important information in a down-to-earth manner. The introduction of new accounting standards, the merger of the accounting statements have new provisions, the article discusses the current limitations of our consolidated financial statements and improvement measures.