摘要
随着经济全球化进程的加快和企业集团化发展趋势的日益明显，合并财务报表作为反映企业集团整体财务状况、经营成果和现金流量的重要工具，其编制与分析的重要性愈发凸显。本研究旨在深入探讨合并财务报表的编制方法及其在实际应用中面临的问题，以期为企业提供更具操作性的指导建议。通过对国内外相关理论文献的系统梳理，结合我国现行会计准则的具体要求，采用案例分析法对多家上市公司的合并报表进行剖析，发现当前企业在编制过程中存在诸如合并范围界定不清晰、内部交易抵销处理不规范、少数股东权益确认不合理等问题。针对上述问题，本文提出应强化对子公司控制权实质判断，完善内部交易抵销机制，规范少数股东权益核算等改进措施。研究结果表明，优化后的编制方法能够有效提高合并财务报表信息质量，增强报表透明度，为利益相关者决策提供更可靠依据。本研究不仅丰富了合并财务报表领域的理论研究成果，还为企业实践提供了切实可行的操作指南，对于推动我国会计准则与国际接轨具有重要意义。
关键词：合并财务报表；编制方法；内部交易抵销
Abstract
As the process of economic globalization accelerates and the trend toward corporate groupification becomes increasingly evident, consolidated financial statements have emerged as a critical tool for reflecting the overall financial position, operating results, and cash flows of enterprise groups. This study aims to explore the preparation methods of consolidated financial statements and address the challenges encountered in practical applications, thereby providing more operational guidance to enterprises. By systematically reviewing relevant theoretical literature both domestically and internationally, and in conjunction with the specific requirements of China’s current accounting standards, this research employs case analysis to examine the consolidated financial statements of multiple listed companies. It identifies issues such as unclear definitions of consolidation scope, non-standard handling of intra-group transactions offsetting, and unreasonable recognition of non-controlling interests during the preparation process. In response to these problems, this paper proposes measures to strengthen the substantive judgment of control over subsidiaries, improve the offsetting mechanism for intra-group transactions, and standardize the accounting treatment of non-controlling interests. The research findings indicate that the optimized preparation methods can effectively enhance the quality of information in consolidated financial statements, increase transparency, and provide more reliable decision-making support for stakeholders. This study not only enriches the theoretical research outcomes in the field of consolidated financial statements but also offers practical and feasible operational guidelines for enterprises, which is of great significance for aligning China’s accounting standards with international practices.
Keywords：Consolidated Financial Statements; Preparation Methods; Internal Transaction Offset
目 录
摘要 I
Abstract II
一、绪论 1
(一) 研究背景与意义 1
(二) 国内外研究现状 1
(三) 研究方法与思路 2
二、合并财务报表的理论基础 2
(一) 合并财务报表的概念界定 2
(二) 编制原则与基本方法 3
(三) 合并范围的确定标准 4
(四) 合并财务报表的作用分析 4
三、合并财务报表编制实务 5
(一) 母子公司会计政策协调 5
(二) 内部交易抵销处理 6
(三) 少数股东权益核算 6
(四) 特殊事项的会计处理 7
四、合并财务报表常见问题分析 7
(一) 会计估计差异的影响 8
(二) 关联交易披露问题 8
(三) 跨国合并的特殊挑战 9
(四) 合规性与审计风险 9
结 论 11
参考文献 12
随着经济全球化进程的加快和企业集团化发展趋势的日益明显，合并财务报表作为反映企业集团整体财务状况、经营成果和现金流量的重要工具，其编制与分析的重要性愈发凸显。本研究旨在深入探讨合并财务报表的编制方法及其在实际应用中面临的问题，以期为企业提供更具操作性的指导建议。通过对国内外相关理论文献的系统梳理，结合我国现行会计准则的具体要求，采用案例分析法对多家上市公司的合并报表进行剖析，发现当前企业在编制过程中存在诸如合并范围界定不清晰、内部交易抵销处理不规范、少数股东权益确认不合理等问题。针对上述问题，本文提出应强化对子公司控制权实质判断，完善内部交易抵销机制，规范少数股东权益核算等改进措施。研究结果表明，优化后的编制方法能够有效提高合并财务报表信息质量，增强报表透明度，为利益相关者决策提供更可靠依据。本研究不仅丰富了合并财务报表领域的理论研究成果，还为企业实践提供了切实可行的操作指南，对于推动我国会计准则与国际接轨具有重要意义。
关键词：合并财务报表；编制方法；内部交易抵销
Abstract
As the process of economic globalization accelerates and the trend toward corporate groupification becomes increasingly evident, consolidated financial statements have emerged as a critical tool for reflecting the overall financial position, operating results, and cash flows of enterprise groups. This study aims to explore the preparation methods of consolidated financial statements and address the challenges encountered in practical applications, thereby providing more operational guidance to enterprises. By systematically reviewing relevant theoretical literature both domestically and internationally, and in conjunction with the specific requirements of China’s current accounting standards, this research employs case analysis to examine the consolidated financial statements of multiple listed companies. It identifies issues such as unclear definitions of consolidation scope, non-standard handling of intra-group transactions offsetting, and unreasonable recognition of non-controlling interests during the preparation process. In response to these problems, this paper proposes measures to strengthen the substantive judgment of control over subsidiaries, improve the offsetting mechanism for intra-group transactions, and standardize the accounting treatment of non-controlling interests. The research findings indicate that the optimized preparation methods can effectively enhance the quality of information in consolidated financial statements, increase transparency, and provide more reliable decision-making support for stakeholders. This study not only enriches the theoretical research outcomes in the field of consolidated financial statements but also offers practical and feasible operational guidelines for enterprises, which is of great significance for aligning China’s accounting standards with international practices.
Keywords：Consolidated Financial Statements; Preparation Methods; Internal Transaction Offset
目 录
摘要 I
Abstract II
一、绪论 1
(一) 研究背景与意义 1
(二) 国内外研究现状 1
(三) 研究方法与思路 2
二、合并财务报表的理论基础 2
(一) 合并财务报表的概念界定 2
(二) 编制原则与基本方法 3
(三) 合并范围的确定标准 4
(四) 合并财务报表的作用分析 4
三、合并财务报表编制实务 5
(一) 母子公司会计政策协调 5
(二) 内部交易抵销处理 6
(三) 少数股东权益核算 6
(四) 特殊事项的会计处理 7
四、合并财务报表常见问题分析 7
(一) 会计估计差异的影响 8
(二) 关联交易披露问题 8
(三) 跨国合并的特殊挑战 9
(四) 合规性与审计风险 9
结 论 11
参考文献 12
