摘 要
随着企业集团化发展，合并财务报表成为反映集团整体财务状况、经营成果和现金流量的重要工具。本文旨在探讨合并财务报表编制过程中的技巧与难点，以提高报表编制的准确性和效率。通过对现行会计准则的深入分析，结合实际案例研究，采用文献综述与实证分析相结合的方法，系统梳理了合并范围确定、内部交易抵销、特殊事项处理等关键环节的操作要点。研究发现，当前企业在编制过程中普遍存在对复杂股权结构理解不足、内部交易识别不充分等问题。本文创新性地提出了基于风险导向的合并报表编制框架，强调从业务实质出发进行判断，并构建了涵盖事前规划、事中控制、事后审核的全流程管理体系。该研究成果不仅为实务工作者提供了操作指南，也为完善相关会计准则提供了理论支持，有助于提升企业集团财务管理质量，增强信息披露透明度。
关键词：合并财务报表；复杂股权结构；内部交易抵销
Abstract
With the development of enterprise collectivization, the consolidated financial statements have become an important tool to reflect the overall financial position, operating results and cash flow of the group. This paper aims to discuss the skills and difficulties in the process of consolidated financial statements in order to improve the accuracy and efficiency of statement preparation. Through the in-depth analysis of the current accounting standards, combined with the actual case study, using the method of combining literature review and empirical analysis, the operating points of the key links such as the determination of the merger scope, internal transaction offset and special matters handling are systematically sorted out. It is found that there are many problems in the compilation process of enterprises, such as insufficient understanding of the complex shareholding structure and insufficient identification of internal transactions. This paper innovatively puts forward the consolidated statement preparation fr amework based on risk orientation, emphasizes the judgment from the business essence, and constructs the whole process management system covering pre-planning, in-process control and post-audit. The research results not only provide operational guidelines for practitioners, but also provide theoretical support for the improvement of relevant accounting standards, which helps to improve the quality of financial management of enterprise groups and enhance the transparency of information disclosure.
Keywords: Consolidated financial statements; complex equity structure; internal transaction offset
目 录
1 引言 1
2 合并财务报表概述 1
2.1 合并财务报表的概念与意义 1
2.2 合并范围的确定原则 1
2.3 合并财务报表的发展历程 2
3 编制技巧之基础工作 2
3.1 母子公司会计政策协调 2
3.2 内部交易抵销处理方法 3
3.3 货币性项目合并要点 3
4 编制难点分析与应对 4
4.1 复杂股权结构的处理 4
4.2 未实现内部损益调整 4
4.3 少数股东权益核算 5
5 实务操作中的特殊问题 5
5.1 非同一控制下企业合并 5
5.2 中期合并财务报表编制 6
5.3 跨国公司合并报表挑战 6
6 结论 6
致 谢 8
参考文献 9
随着企业集团化发展，合并财务报表成为反映集团整体财务状况、经营成果和现金流量的重要工具。本文旨在探讨合并财务报表编制过程中的技巧与难点，以提高报表编制的准确性和效率。通过对现行会计准则的深入分析，结合实际案例研究，采用文献综述与实证分析相结合的方法，系统梳理了合并范围确定、内部交易抵销、特殊事项处理等关键环节的操作要点。研究发现，当前企业在编制过程中普遍存在对复杂股权结构理解不足、内部交易识别不充分等问题。本文创新性地提出了基于风险导向的合并报表编制框架，强调从业务实质出发进行判断，并构建了涵盖事前规划、事中控制、事后审核的全流程管理体系。该研究成果不仅为实务工作者提供了操作指南，也为完善相关会计准则提供了理论支持，有助于提升企业集团财务管理质量，增强信息披露透明度。
关键词：合并财务报表；复杂股权结构；内部交易抵销
Abstract
With the development of enterprise collectivization, the consolidated financial statements have become an important tool to reflect the overall financial position, operating results and cash flow of the group. This paper aims to discuss the skills and difficulties in the process of consolidated financial statements in order to improve the accuracy and efficiency of statement preparation. Through the in-depth analysis of the current accounting standards, combined with the actual case study, using the method of combining literature review and empirical analysis, the operating points of the key links such as the determination of the merger scope, internal transaction offset and special matters handling are systematically sorted out. It is found that there are many problems in the compilation process of enterprises, such as insufficient understanding of the complex shareholding structure and insufficient identification of internal transactions. This paper innovatively puts forward the consolidated statement preparation fr amework based on risk orientation, emphasizes the judgment from the business essence, and constructs the whole process management system covering pre-planning, in-process control and post-audit. The research results not only provide operational guidelines for practitioners, but also provide theoretical support for the improvement of relevant accounting standards, which helps to improve the quality of financial management of enterprise groups and enhance the transparency of information disclosure.
Keywords: Consolidated financial statements; complex equity structure; internal transaction offset
目 录
1 引言 1
2 合并财务报表概述 1
2.1 合并财务报表的概念与意义 1
2.2 合并范围的确定原则 1
2.3 合并财务报表的发展历程 2
3 编制技巧之基础工作 2
3.1 母子公司会计政策协调 2
3.2 内部交易抵销处理方法 3
3.3 货币性项目合并要点 3
4 编制难点分析与应对 4
4.1 复杂股权结构的处理 4
4.2 未实现内部损益调整 4
4.3 少数股东权益核算 5
5 实务操作中的特殊问题 5
5.1 非同一控制下企业合并 5
5.2 中期合并财务报表编制 6
5.3 跨国公司合并报表挑战 6
6 结论 6
致 谢 8
参考文献 9
