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随着混合所有制经济的扩大 ,股份制成为国有控股公司的主要实现形式。由于纯粹控股公司本身不进行经营 ,投资者需要的是进行经营活动的子公司的信息或者企业集团全体的信息。如果不实行纯粹控股公司与子公司间彻底的合并公告 ,就跟一般公司相比在其信息的正确性方面会脆弱。下文首先要探讨纯粹控股公司单位的公告时的问题点 ,然后介绍主要国家关于合并财务报表的立法例 ,同时分析以合并会计报表为中心的目前的公告制度与纯粹控股公司之间的联系性以及其问题点。
With the expansion of the mixed ownership economy, the shareholding system has become the main form of state-owned holding company. Because the purely holding company does not operate itself, investors need information about the subsidiaries that run the business or information about the entire group of companies. Without a thorough merger announcement between a purely holding company and a subsidiary, it would be weaker than the average company in terms of the correctness of its information. In the first place, we will discuss the issues in the announcement of purely holding company units, and then introduce the major countries’ legislation on the consolidation of financial statements. We will also analyze the connection between the current announcement system, which centers on consolidated financial statements, and purely holding companies. The problem point.