有关上市公司合并报表编制问题

Research on Making Merged Report Forms Relative to the Listed Company

上市公司信息披露质量与合并报表编制的真实、准确密切相关，关系到证券市场的有效性。本文就上市公司有关合并报表问题加以探讨，以期提高会计信息披露质量，规范证券市场。

The quality of information disclosure of the listed company is associated with the reality and accuracy of making merged report forms. It is related to the effectiveness of the securities market. This paper discusses the issue of merged report forms so as to improve the quality of accountant's information disclosure and rectify the securities market.