摘 要
随着经济全球化和企业集团化发展，合并财务报表在反映企业集团整体财务状况、经营成果和现金流量方面发挥着重要作用。然而，在编制过程中存在诸多问题，如合并范围界定不清晰、内部交易抵销处理复杂、少数股东权益确认困难等，这些问题不仅影响报表信息质量，还可能误导使用者决策。本研究旨在深入剖析合并财务报表编制中的关键问题，通过文献综述与案例分析相结合的方法，系统梳理现行会计准则框架下存在的理论争议与实务难点。研究发现，部分企业在合并范围判断上缺乏统一标准，内部交易抵销处理不够规范，少数股东权益计量方法有待优化。为此，本文提出完善合并范围判定准则、细化内部交易抵销规则、改进少数股东权益核算方式等对策建议。
关键词：合并财务报表 合并范围界定 内部交易抵销
Abstract
With the development of economic globalization and enterprise collectivization, the consolidated financial statements play an important role in reflecting the overall financial situation, operating results and cash flow of the enterprise group. However, there are many problems in the preparation process, such as unclear definition of the scope of the merger, complex offset processing of internal transactions, difficulties in confirming the equity of minority shareholders, etc. These problems not only affect the information quality of the report statements, but also may mislead users to make decisions. The study aims to deeply analyze the key problems in the preparation of consolidated financial statements, and systematically sort out the theoretical disputes and practical difficulties under the fr amework of current accounting standards through the combination of literature review and case analysis. The study found that some enterprises lack unified standards in the judgment of the scope of merger, the offset treatment of internal transactions is not standardized enough, and the measurement method of minority shareholders' equity needs to be optimized. Therefore, this paper puts forward the suggestions of improving the merger scope determination criteria, refining the internal transaction offset rules, and improving the minority shareholders' equity accounting method.
Keyword:Consolidated Financial Statements Definition Of Consolidation Scope Offset Of Internal Transactions
目 录
1绪论 1
1.1研究背景与意义 1
1.2国内外研究现状综述 1
1.3研究方法与技术路线 2
2合并财务报表编制的基础理论 2
2.1合并财务报表的概念界定 2
2.2编制的基本原则与规范 3
2.3主要会计处理方法解析 3
2.4理论框架对实务的指导 4
3合并财务报表编制中的关键问题分析 4
3.1合并范围确定的难点 4
3.2内部交易抵销处理问题 5
3.3少数股东权益核算挑战 5
3.4跨国公司特殊编制问题 6
4完善合并财务报表编制的对策建议 7
4.1建立健全内部控制体系 7
4.2提升会计人员专业素养 7
4.3推进信息化建设应用 8
4.4加强监管与合规管理 8
结论 9
参考文献 10
致谢 11
随着经济全球化和企业集团化发展，合并财务报表在反映企业集团整体财务状况、经营成果和现金流量方面发挥着重要作用。然而，在编制过程中存在诸多问题，如合并范围界定不清晰、内部交易抵销处理复杂、少数股东权益确认困难等，这些问题不仅影响报表信息质量，还可能误导使用者决策。本研究旨在深入剖析合并财务报表编制中的关键问题，通过文献综述与案例分析相结合的方法，系统梳理现行会计准则框架下存在的理论争议与实务难点。研究发现，部分企业在合并范围判断上缺乏统一标准，内部交易抵销处理不够规范，少数股东权益计量方法有待优化。为此，本文提出完善合并范围判定准则、细化内部交易抵销规则、改进少数股东权益核算方式等对策建议。
关键词：合并财务报表 合并范围界定 内部交易抵销
Abstract
With the development of economic globalization and enterprise collectivization, the consolidated financial statements play an important role in reflecting the overall financial situation, operating results and cash flow of the enterprise group. However, there are many problems in the preparation process, such as unclear definition of the scope of the merger, complex offset processing of internal transactions, difficulties in confirming the equity of minority shareholders, etc. These problems not only affect the information quality of the report statements, but also may mislead users to make decisions. The study aims to deeply analyze the key problems in the preparation of consolidated financial statements, and systematically sort out the theoretical disputes and practical difficulties under the fr amework of current accounting standards through the combination of literature review and case analysis. The study found that some enterprises lack unified standards in the judgment of the scope of merger, the offset treatment of internal transactions is not standardized enough, and the measurement method of minority shareholders' equity needs to be optimized. Therefore, this paper puts forward the suggestions of improving the merger scope determination criteria, refining the internal transaction offset rules, and improving the minority shareholders' equity accounting method.
Keyword:Consolidated Financial Statements Definition Of Consolidation Scope Offset Of Internal Transactions
目 录
1绪论 1
1.1研究背景与意义 1
1.2国内外研究现状综述 1
1.3研究方法与技术路线 2
2合并财务报表编制的基础理论 2
2.1合并财务报表的概念界定 2
2.2编制的基本原则与规范 3
2.3主要会计处理方法解析 3
2.4理论框架对实务的指导 4
3合并财务报表编制中的关键问题分析 4
3.1合并范围确定的难点 4
3.2内部交易抵销处理问题 5
3.3少数股东权益核算挑战 5
3.4跨国公司特殊编制问题 6
4完善合并财务报表编制的对策建议 7
4.1建立健全内部控制体系 7
4.2提升会计人员专业素养 7
4.3推进信息化建设应用 8
4.4加强监管与合规管理 8
结论 9
参考文献 10
致谢 11
