合并会计报表的合并理论探析

Discussion of the Consolidation Theory of Consolidated Accounting Statements

为了满足母公司财务报表使用者了解企业集团在整体上的财务状况、经营成果和现金流量等信息的需求 ,就必须按照一定的准则 ,编制合并会计报表。

It is necessary to work out consolidated accounting statements according to certain standard in order that the workers of the parent company who use the accounting statements get the information of a general financial position, business and cash flow of the enterprise group.