随着上市公司多元化经营的发展,所属子公司的经营方式趋于多样化,方式之一是将控股子公司对外承包经营,即将子公司的经营权让渡给承包方,获取承包费收入。这种情况下,母公司应如何核算?本文通过分析M公司对外承包经营子公司这一案例,探讨母公司的核算及其合并财务报表编制。 With the development of diversified management of listed companies, the operation mode of affiliated subsidiaries tends to diversify. One of the ways is to subcontract the holding subsidiaries to the outside and transfer the operation rights of the subsidiaries to the contractor to obtain the contracted fee income. In this case, how should the parent company calculate? By analyzing the case of M company contracting out subsidiaries, this paper explores the accounting of parent company and the preparation of its consolidated financial statements.