金蝶EAS系统中合并财务报表编制问题的研究_会计审计

摘  要
合并财务报表，是反映母公司和其全部子公司形成的企业集团整体财务状况、经营成果和现金流量的财务报表。随着社会主义市场经济体制的确立，企业体制改革的不断深入，资本市场和证券市场的建立和发展，合并财务报表开始体现出其必然性和必要性。随着企业联合、兼并、重组等投资业务越来越多，使得集团企业的股权投资关系日趋复杂化；另一方面，政府、投资人对上市企业的监管与信息披露的要求越来越高，及时编制合并会计报告成为集团企业财务部门最重要的业务之一。所以说，ERP在未来的市场经济中给企业带来的不仅仅是信息化，更能使企业集团在激烈的竞争中处于有利的地位，管理决策的准确、及时，将给企业集团带来更大的价值。
金蝶EAS 合并报表系统作为EAS 系统的一个子系统，适用于集团处理多组织架构下的报表合并，以及集团内部的内部往来、内部交易、股权投资及投资收益、会计准则差异调整的财务处理。也就是将不同会计主体的财务报表合并在一起，通常是为便于报告而将各子公司的会计报表合并到母公司的会计报表。
金蝶EAS合并报表系统提供了编制汇总报表、合并报表的完整流程并提供报表检查、项目差异指标管理、报表批注、报表归档的功能。
集团统一制定报表模板，子集团和子公司根据模板编制报表并能够对编制的报表进行勾稽关系检查和项目差异检查，最后集团催报、基于“并账”编制合并报表。系统功能充分体现了规范性、真实性、准确性和及时性。

关键词：合并财务报表，抵销分录，金蝶EAS合并报表系统.
The Kingdee EAS System Consolidated Financial Statement Establishment Question Research
Abstract
The consolidated financial statement, is reflected the parent company and its complete subsidiary company form enterprise group overall financial situation, management performance and cash flow financial reporting. Along with socialist market economic system's establishment, enterprise organizational reform unceasingly thorough, the capital market and stock market's establishment and the development, the consolidated financial statement starts to manifest its inevitability and the necessity. Along with investment services and so on cartel, annexation, reorganization are getting more and more, cause the group enterprise's stockholder's rights investment relations to complicate day by day; On the other hand, the government, the investor are getting higher and higher to Listed enterprise's supervision and the information disclosure's request, establishes one of promptly merge accounting report into group business finance department most important services. Therefore, ERP will bring in future market economy to the enterprise is not only the informationization, can cause the enterprise group to be at the advantageous position in the keen competition, the management decision to be accurate, to be prompt, will give the enterprise group to bring a greater value.

[来源：http://think58.com]

The Kingdee EAS combined statements system takes a EAS system's sub-system, is suitable processes under the multi-organization construction in the group the report form merge, as well as group interior internal intercourse, insider dealing, stockholder's rights investment and investment yield, accounting standards difference adjustment financial processing. Is also the different accounting subject financial reporting merges in together, usually is to be advantageous for the report, but merges various subsidiary companies' fiscal statement to parent company's fiscal statement.
The Kingdee EAS combined statements system has provided the establishment summary report, the combined statements complete flow and provides the report form inspection, the project difference target management, the report form postil, the report form filing-up function..
The group unifies the formulation report form template, the sub-group and the subsidiary company and can carry on according to the template establishment report form to the establishment report form cancel check the relational inspection and the project difference inspection, finally the group urges the newspaper, based on “and the account” the establishment combined statements. The system function has manifested the standards, the authenticity, the accuracy and timeliness fully. [资料来源：www.THINK58.com]

Key words: Consolidated financial statement，Elimination entry, The Kingdee EAS Combined statements system.
 
合并财务报表的种类及其编制原则
合并报表的种类，主要包括：合并资产负债表，合并利润表，合并利润分配表和合并现金流量表。
原则有几个方面：
（1）以个别报表为基础。
（2）一体性原则（编制抵销分录的一个最关键的内容）。在编制合并报表时，应当按照将母公司和所有子公司作为整体来看待。视为同一会计主体。母公司和子公司发生的经营活动都应当从企业集团这一整体的角度进行考虑，所以，它们彼此之间发生的业务，才要进行抵销处理。
（3）重要性原则。合并报表并不是反映某一会计主体的具体经济业务过程，而是反映母子公司所组成的企业集团财务状况、经营成果的信息，对于不重要的信息，即使不抵销，也不会误导会计报表的使用者。因此，在编制合并报表时，特别强调重要性原则的运用。 [资料来源：www.THINK58.com]

目  录   13000字
摘 要    II
ABSTRACT    III
第1章 绪 论    1
1.1合并财务报表的产生和发展    1
1.2合并报表的作用    1
1.3合并财务报表编制的前期准备事项    2
1.4合并财务报表的种类及其编制原则    3
第2章 合并财务报表的编制    4
2.1确定合并范围    4
2.2编制合并工作底稿    4
2.2.1 合并抵销的主要内容    4
2.2.2 合并抵销分录的编制    5
第3章 EAS系统合并报表的前期准备    8
3.1客户业务现状及需求    8
3.1.1总体情况    8
3.1.2 合并与抵销    8

[来源：http://think58.com]

3.2合并报表系统业务蓝图    8
3.3合并报表基础资料    11
3.3.1设置合并范围    11
3.3.2设置项目类型    11
3.3.3定义报表项目    12
3.3.4定义取数类型    13
第4章 EAS系统制作合并报表流程    15
4.1制作报表模板    15
4.1.1个别报表模板    15
4.1.2 合并报表模板    18
4.2设置抵销分录模板    19
4.3 设置表间勾稽关系    21
4.4合并报表初始化    21
4.5报表合并    22
第5章 结 论    24
参考文献    25
致 谢    26