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作为综合反映企业经营水平和财务状况的合并会计报表,在整个会计理论体系中发挥着重要作用。随着市场经济形势不断变化,会计工作也要进行不断优化调整。通过分析合并会计报表的基本特点和现状,提高合并会计报表编制质量,进而为企业发展和财务管理提供数据支撑和参考依据。本文对合计会计报表中的基本知识点进行了全面分析,并针对实际应用中存在的问题进行了浅析,提出了具体的优化对策,以供参考和借鉴。
As a comprehensive consolidated financial statements reflect the level of business and financial statements, accounting theory throughout the system plays an important role. With the ever-changing market economy, accounting work must be constantly optimized and adjusted. By analyzing the basic features and current status of consolidated financial statements, the quality of the consolidated financial statements is improved, which provides data support and reference for the development of the enterprise and financial management. This article has carried on the comprehensive analysis to the basic knowledge points in the total accounting statements, and has carried on the analysis to the question existing in the practical application, has proposed the concrete optimization countermeasure, for the reference and draws lessons from.