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企业集团是近几年来,由于经济体制改革的深化而产生的一种新型企业组织形式。它以雄厚的资金、高新技术和多种经营方式为特点,在市场竞争中明显地占据优势。随着企业集团的产生与发展,在会计上编制合并会计报表成为不容忽视的一个重要问题。《企业会计准则》第63条规定:“企业对外投资如占被投资企业资本总额半数以上,或者实质上拥有被投资企业控制权的,应当编制合并会计报表。特殊行业的企业不宜合并的,可不予合并,但应当将其会汁报表一并报送。”由于我国企业集团还处于发展的初级阶段,它的性质和形成方式都与国际上的企业集团有很大不同,因此在编制合并会计报表时,会遇到一些特殊问题,本文就此谈几点看法。一、企业集团会计报表的合并范围目前,我国对什么样的经济组织才算是企业集团尚无定论,造成企业集团在过去几年的发展中出现混乱现象,有许多只是名义上的企业集团。一般说来,企业集团至少应具有两个基本特征:一是由多个法人组
Enterprise groups are a new form of corporate organization that has emerged in recent years due to the deepening of economic restructuring. It is characterized by strong capital, high-tech and diversified modes of operation, and it clearly has an advantage in market competition. With the emergence and development of enterprise groups, the preparation of consolidated accounting statements on accounting has become an important issue that cannot be ignored. Article 63 of the “Accounting Standards for Business Enterprises” stipulates: "If an enterprise’s outbound investment accounts for more than half of the total capital of the invested company, or if it actually owns the right to control the invested company, it shall prepare consolidated accounting statements. Enterprises in special industries should not be merged, but not To be merged, but the report of the meeting shall be submitted together.” As China’s enterprise groups are still in the initial stage of development, its nature and the formation methods are very different from those of the international enterprise groups, so they are preparing consolidated accounting. When reporting, you will encounter some special problems. I. Scope of Consolidation of Accounting Statements of Enterprise Groups At present, there is no conclusive statement on what kind of economic organization is an enterprise group in China. This has caused confusion in the development of enterprise groups in the past few years. Many of them are just nominal enterprise groups. Generally speaking, an enterprise group should have at least two basic characteristics: First, it consists of multiple corporate groups.