Author: Chen
(Chongqing Water Affairs Group Public Engineering Consulting Co., Ltd., Chongqing 400020)
Abstract: Financial statements are the "barometer" of an enterprise, while consolidated financial statements provide a comprehensive quantitative reflection of the operational and financial conditions of an enterprise group, offering high decision-making reference value. The completeness and accuracy of consolidated financial statements are closely related to the interests of shareholders and strategic planning of the enterprise group. Against this backdrop, this article first elaborates on the scope and principles of consolidated financial statements for enterprise groups, and explores the significance of strengthening consolidated financial statement work from the perspectives of internal management, decision-making, and risk management. It then analyzes common issues in consolidated financial statements of enterprise groups, including inadequate preliminary preparation, unclear consolidation scope, inconsistent accounting policies, and non-standard consolidation details, and proposes countermeasures such as improving preliminary preparation, clarifying the scope of adjustments and offsets in consolidated financial statements, unifying accounting policies across group companies, and standardizing the preparation details of consolidated financial statements. Finally, it suggests safeguard measures to provide references for enterprise groups in improving the quality of consolidated financial statements.
Keywords: enterprise group; consolidated financial statements; accounting policy
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