合并会计报表与会计信息质量

Combined Financial Statement and the Quality of Accounting Information

本文认为,合并会计报表以反映集团公司整体的财务状况、经营成果和现金流量为目的,它提高了会计信息的真实性,为内部管理部门了解真实的会计信息,合理配置集团公司的资源,制定整个集团公司的经营政策提供可靠性较高的参考,也为政府管理部门了解整个集团公司的经营状况,考核领导业绩,更好地管理国有资产提供客观真实的依据。但是合并会计报表提供的信息却不够全面,对投资者和债权人来讲决策的相关性下降。合并会计报表的真实性受到个别会计报表信息真实性的影响。

The author points out that the Combined Financial Statement is used to reflect the group＇s overall financial statement, achievement and the cash flow. It helps improve the authenticity of accounting information. It will be beneficial for the internal management to understand true accounting information, for the governmental management to understand the group＇s overall statement. But the information provided by the Combined Financial Statement is not comprehensive enough, its value of reference for the investors and creditors will be decreased. The authenticity of Combined Financial Statement will be influenced by the authenticity of individual financial statements.