The Study Of Merger Of Enterprise's Financial Statements

Merger of enterprise's financial statements has been a complicated study on the accounting. How to properly disclose the true financial situation of enterprises, and results of operations, is also a big issue for the academics of accounting. The research on this issue is also of great practical significance and theoretical significance.Mature market economy not only include the system of perfect competition, perfect legal system, clear property rights system, but also required a effective, timely Enterprise Accounting System. After accession to the WTO, The domestic market is becoming step by step with the international market. State-owned enterprises must face the challenge of internationalization. In order to face the challenges of internationalization, and expand the scale of the Group implementation advantages, State-owned enterprises must carry out structural reforms. The mergers and acquisitions complicate the ownership structure. However, the consolidated financial statements are imperfect, non-standard, so the disclosure of corporate financial information is not timely, inaccurate.True enterprise's financial information is an important reference for investor. However, at present the consolidated financial statements poorly reflect the authenticity of the accounting information. Investors, creditors, the public, and the country's economic management institutions can not get the real situation of enterprises. It must lead to the loss of corporate assets, and disrupt the normal operation of capital markets. Therefore, this study has important practical significance. At present, the "Interim Provisions" and "combined statements of the new guidelines" are not perfect. Although the new guidelines recognizes the existence of the problem of consolidated financial statements, which lacks of specific treatment methods. The pace of implementation of the new guidelines is so slow. This has also raised the accounting academics to improve accounting standards. Therefore, this research also has strong practical significance.This article is based on the reality of china, which has summed up the results of research both at home and abroad, and follows the "theoretical analysis - empirical verification - policy recommendations," study mode. First of all, it analyzes the current problem of our consolidated financial statements, and then deeply analyses the issue of "Provisional Regulations", "combined statements of the new guidelines". The writer mainly analyses how to figure out which kinds of company should make combined financial statements, how to get the area, how to make combined financial statement and the study of the difference and the goodwill.First, how to figure out which kinds of company should make combined financial statements. The author believes that based on China's national conditions, the proposed new guidelines should increase the supplementary regulations to make the company which meet the condition escape from making consolidated financial statements.Second, how to find out the area of making combined financial statements. The author believes that the accounting information should not be distorted, so the new guidelines should pay attention to the substantive control over the practical application of standards to limit mistakenly use.Third, how to make combined financial statements. The article introduces two methods, purchase act and Pooling of interest method, and then provide the guidelines for the new combined enterprise's financial statements.Last, the article discussed the difference and the goodwill. The article analyzed the difference, and made its own comments.I hope that through this article, the consolidated financial statements of the accounting issues can be improved. So that the prospects of the consolidated financial statements can be more optimistic, the consolidated financial statements presentation can be more standard. The system of disclosure for information can be more perfect. So the combined financial statements can really reflect the true condition of the operation of the company.