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企业集团内部财会制度基本结构,要与企业集团的组织形式相适应。一般地说有二个层次:一是以核心企业财会制度为主体的集团内统一的财会制度,二是集团各法人企业内部财会制度。集团内部统一的财会制度,要根据国家政策,在明确集团与国家的财产、税收、金融、工资等各项经济关系的基础上,明确集团内相应的经济关系。总的来说:在财政、税收、金融、工资等政策上,宜
The basic structure of the internal accounting system of an enterprise group must be compatible with the organizational form of the enterprise group. In general, there are two levels: one is the unified accounting system within the group, which is the core of the financial system of the enterprise, and the other is the internal financial and accounting system of the group’s corporate entities. Within the group’s unified accounting system, it is necessary to clarify the corresponding economic relations within the group on the basis of national policies, and clarifying the economic relations between the group and the country’s property, taxation, finance, and wages. In general, it is appropriate to adopt fiscal, taxation, financial, and wage policies.