Chen Cheng
(Chongqing Water Affairs Group Public Engineering Consulting Co., Ltd., Chongqing 400020)
Abstract: Financial statements serve as the "barometer" of an enterprise, while consolidated financial statements provide a comprehensive quantitative reflection of an enterprise group's operational and financial conditions, offering high decision-making reference value. The completeness and accuracy of consolidated financial statements are closely related to shareholder interests and strategic planning within enterprise groups. Against this backdrop, this paper first elaborates on the scope and principles of consolidated financial statements for enterprise groups, and explores the significant implications of strengthening consolidated financial reporting from the perspectives of internal management, decision-making, and risk management. It then conducts an in-depth analysis of common issues in enterprise group consolidated financial statements, including inadequate preparatory work, unclear consolidation scope, inconsistent accounting policies, and non-standard consolidation details. The paper proposes countermeasures such as thorough preparatory work for consolidated financial statements, clarifying adjustment and offsetting scopes, unifying accounting policies across group companies, and standardizing consolidation procedures. Finally, it provides safeguard measures aimed at offering references for enterprise groups to improve the quality of consolidated financial statements.
Keywords: Enterprise Group; Consolidated Financial Statements; Accounting Policies
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