多人持股情况下财务报表合并问题分析

Analysis of the Merger of Financial Statements in the Case of Multiplayer Shareholding

在当前经济社会中,多人持股现象很常见,给财务报表编制工作带来一定的困难。财务报表内各项会计信息的准确性直接影响信息使用者的决策。在多人持股的情况下,持股关系变得非常复杂,导致财务报表合并问题频发。笔者从多人持股下财务报表合并的范围入手,分析财务报表合并范围变动的原因,并提出优化财务报表合并的有效策略。

In the current economic society, the phenomenon of multiplayer ownership is very common, which brings some difficulties to the preparation of financial statements. The accuracy of accounting information in financial statements will directly affect the decision-making of information users. In the case of multiplayer shareholding, the shareholding relationship becomes very complicated, which results in the frequent financial statement mergers. This paper analyzes the reasons for the scope change of financial statement merger and puts forward the effective strategy to optimize the consolidated financial statements.