刍探我国合并会计报表的不足及改进(国外英语资料).doc

刍探我国合并会计报表的不足及改进(国外英语资料) In order to promote the development of Chinas modern enterprises, the Ministry of Finance in February 1995 according to the enterprise accounting standards formulated and promulgated the Interim Provisions of the consolidated accounting statements (hereinafter referred to as the Interim Provisions), for the preparation of the consolidated accounting statements of the specification. As Chinas accounting system has moved closer to international practice, the internationalization of group companies and the improvement of the quality of accounting personnel, consolidated financial statements compiled by the provisional regulations have lagged behind the development of economy. Concretely show: I. not in conformity with the principle of substance over form Our consolidated accounting statements in the preparation process, according to the company net profit for the year from the previous year to extract surplus and surplus reserves in front after offsetting (parent company balance sheet for the companys equity capital investment projects and the parent company and subsidiary company, the project investment income balance sheet paid in capital capital surplus, surplus reserves, subsidiary profit distribution table middle-aged undistributed profits at the beginning and extraction of surplus reserves, profits payable and other projects at the same time offset in the income statement. The amount required by the parent company in the investment surplus, and the amount of the parent company in the surplus reserve which was extracted by the subsidiary company in the previous year, shall be adjusted. The reason is the provisions of Chinas company law, the surplus reserves (including the statutory reserve fund and statutory public welfare fund) extracted from the single enterprise according to the net profit of the parent company, for which the enterprise groups, should be the parent company were accrued surplus reserves, as a subsidiary of accrued surpl