Analysis on Objectivity of Evaluating Enterprise Financial Performance with Consolidated Statements  

合并报表评价企业财务绩效客观性的分析

作　　者：QIN Xiaoli 

机构地区：[1]ShantuiConstructionMachineryCo.,Ltd.,JiningShandong272000,China

出　　处：《外文科技期刊数据库(文摘版)经济管理》2021年第5期045-047,共5页

摘　　要：The financial performance of a company means the operating results of all the employees of the company within a certain period of time. Relevant parties make key management decisions based on the financial performance of the company. Performance evaluation performed by the company will cause accounting fraud of the company. Most of the related companies apply the consolidated statements in their accounting performance assessment, but the "two-way announcement system" in our country promotes the accurate positioning and division of responsibilities between the consolidated statements and the parent company's statements. The significant changes in long-term equity investments under the new corporate accounting standards have further magnified the differences between the tables. Under the background of this system, the parent company's own relevant information is presented by the parent company's statements, while the consolidated statements largely reflect the overall information content within the parent and subsidiary companies. When the two tables are applied to evaluate the financial performance of a company, especially considering the operation mode of the parent company, the results of the accounting performance evaluation of the consolidated statements and the parent company's statements are obviously different. This paper analyzes the key differences between the consolidated statements and the parent company's statements in terms of the content of the company's financial information. However, scientific research on the relationship between the effectiveness of management decisions and the value in use of consolidated and parent company statements.

关 键 词：operational involvement parent company project investment consolidated statements accounting per 

分 类 号：F27[经济管理—企业管理] F23[经济管理—国民经济]