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企业合并财务报表反映企业的财务状况,为企业内外部使用者使用,如何高效、高质量的完成合并报表的编制,并实现合并财务报表数据的钻探对企业内外部使用者而言均有重要的意义,本文从实施企业合并报表系统的必要性、前期准备工作、成功要素分析、实施后效益分析四方面阐述如何实施企业合并报表信息系统。
Business merger financial statements reflect the financial status of the enterprise for internal and external users, how to efficiently and quality of the completion of the preparation of consolidated statements, and the realization of consolidated financial statements data drilling for internal and external users are important Significance, this article elaborates how to implement the enterprise consolidated statement information system from four aspects: the necessity of implementing the system of enterprise consolidation report, the preparatory work in the early stage, the success factor analysis and the benefit analysis after the implementation.