财务合并系统在集团化医药企业中的规划与应用

Planning and Application of Financial Consolidation System in Group Pharmaceutical Enterprises

集团企业的财务合并是指反映母公司和其全部子公司形成的企业集团整体财务状况、经营成果和现金流量的财务报表,需要每个月编制,并严格执行合并准则,在满足对外披露需求的同时,实现企业内部的管理分析,提升企业的财务管控分析能力。本文详细介绍了大型集团化医药企业在财务合并上的难点以及解决方案。

Financial consolidation of group enterprises refers to the financial statements reflecting the overall financial status,operating results and cash flow of the enterprise group formed by the parent company and all its subsidiaries.It needs to be prepared every month and strictly implement the consolidation standards.It can meet the needs of external disclosure,realize the internal management and analysis of the enterprise,and improve the financial control and analysis ability of the enterprise.This paper introduces the difficulties and pain points of large-scale group pharm enterprises in financial consolidation,as well as the solutions and details.