财务报表的汇总与合并

Combination and Consolidation of Financial Statements

在铁路运输企业体制改革以后，上级与下级单位的经济关系变为以产权为纽带的资产关系。为了适应企业体制的变化，铁路运输企业的财务报表汇总将变为合并。合并财务报表与汇总财务报表无论在使用范围、编制方法和编制程序都有所不同。本文还探讨了报表的合并范围、以及合并报表本身存在的局限性。

After the structure reformation of railroad enterprise, economic relations between the higher authorities and their subordinates come out to be based on poperty of assets. Combined financial statements should be changed to consolidated financial statements. They are different in scopes of usage, compiling methods and procedures, and there are some limitations existed in consolidated financial statements.