【作者】 石君梅；

【导师】 肖振红；

【作者基本信息】 哈尔滨工程大学 ， 管理科学与工程， 2004， 硕士

【摘要】 合并会计报表是综合反映企业集团整体财务状况、经营成果和现金流量的财务报表，其会计主体是能被母公司管理部门所控制的全部经济活动的企业集团，这里强调的是经济实体而不是法律实体。企业集团不是纳税主体，合并报表也不是利润分配和纳税的依据，应被视为母公司个别报表的附表。 企业的投资者及其他会计报表使用者要通过合并会计报表提供的会计信息了解企业集团的综合实力以及未来的发展前景，最终做出投资决策，因此，合并会计报表的编制应规范化、合理化。在此，本文就我国合并会计报表编制中存在的几个问题谈谈自己的看法。 论文首先阐述了合并会计报表的合并理论，接着阐述了合并会计报表存在的问题及原因，表明了合并会计报表的问题所在。 其次，就合并会计报表存在的问题分三章予以研究，并指出问题所在，提出改进建议。更多还原

【Abstract】 It reflects the whole financial situation of enterprise group, the financial statements of management performance and cash flow synthetically to consolidate the accounting statement, accounting subject is whole economic activities which can be controlled by the parent company, it was an economic entity instead of the law entity that was emphasized here. The main body of the enterprise group does not the body of paying taxes, it is not the basis of profit distribution and paying taxes to consolidate the accounting statement, should be considered as the attached list of the specific statement of parent company.The investor and user of other accounting statement, through the accounting information that accounting statement offer, find out about comprehensive strength of the enterprise group and the development prospect that comes, and making the investment decision finally. So, it should be standardization, rationalized to consolidate the accounting statement. Here, in this paper I have a talk on one’s own view about several questions of our country in consolidate the accounting statement.At first, the paper explained the consolidating theory of the accounting statement, then explained the questions and reasons of the statement, indicated the problem of consolidating the accounting statement.Secondly, divide three chapters to study on the question of consolidating the accounting statement, offer the reasons and suggestions of improving.更多还原