集团企业合并报表编制的难点与优化建议分析  

Difficulties and optimization suggestions for the preparation of group consolidated statements

作　　者：曾阳春 Zeng Yangchun(Hangzhou Daily Newspaper Group,Hangzhou,Zhejiang,310041)

机构地区：[1]杭州日报报业集团,浙江杭州310041

出　　处：《市场周刊》2024年第18期108-111,共4页Market Weekly

摘　　要：经济新常态下,全球范围内的企业规模呈加速扩张趋势。集团企业必须对自身的经营情况、财务成果等有充分了解,为管理者和决策者提供可靠的数据基础。然而现实中很多集团企业合并财务报表编制时遇到了诸多难点,会制约集团发展。文章从集团企业合并报表编制的现状出发,结合实际合并过程中遇到的难点问题,根据实际操作进行优化调整,以及结合集团企业合并报表编制中的问题,揭示资产合并后的现实价值。Under the new normal of economy,the scale of enterprises worldwide is accelerating.Group enterprises must have a full understanding of their own business conditions and financial results and provide a reliable data basis for managers and decision makers.But in reality,many group enterprises encounter many difficulties in the preparation of consolidated financial statements,which may restrict the development of the group.Starting from the current situation of the preparation of consolidated statements of group enterprises,this paper optimizes and adjusts according to actual operations based on the difficult problems encountered in the actual merger process and reveals the actual value of assets after consolidation based on the problems in the preparation of consolidated statements of group enterprises.

关 键 词：集团企业 合并报表 合并抵销 报表编制 

分 类 号：F231.5[经济管理—会计学]