对合并会计报表局限性的思考

The Thinking upon the limitations of the Consolidated Financial Statement

合并会计报表在综合反映企业集团的经营成果、财务状况及现金流量方面起重要的作用,但合并会计报表却在正确反映企业集团所面临的财务风险、真实反映企业集团的偿债能力、提供股利分派的信息等方面存在着天然的局限性。为此,以会计报表的编制和阅读为基础,提出了相关的措施和建议。

The consolidated financial statement plays an important part in reflecting the operating result, financial position and cash flow of the group of entities. But it has natural limitations on reflecting the groups and debt paying ability truly and correctly, providing informations about dividends. Consequently, this thesis will raise some related measures and suggestions based on preparing and reading the financial statements.