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我国现行《企业会计准则第33号——合并财务报表》(以下简称CAS33)规定,母公司必须编制合并财务报表,无豁免条款。但在实际操作中,某些企业集团因不愿意编制合并财务报表而迟迟不执行CAS33,这不仅引起了人们对合并报表编制目的与作用的重新思考,也引起了人们对豁免编制合并报表编制主体的进一步关注。一、我国合并报表编制主体的规范及现状合并报表的编制主体一般在合并报表准则中都有明确的规范,一直以来并无争议,根据国际会计惯例,合并报表的编制主体是企业集团中的母公司,我国也不例外。
The current Accounting Standard for Business Enterprises No. 33 - Consolidated Financial Statements (hereinafter CAS33) stipulates that the parent company must prepare consolidated financial statements without any exemption clause. However, in actual operation, some enterprise groups are not willing to implement CAS33 due to the unwillingness to prepare the consolidated financial statements. This not only causes people to reconsider the purpose and effect of the preparation of the consolidated statements, but also causes the people to compile the statements of exemption from the preparation of consolidated statements The subject of further attention. I. Standard and Current Status of the Main Body of Consolidated Statements in China The main body of the consolidated statements is generally defined in the consolidated reporting standards and there has been no dispute ever since. According to international accounting conventions, the main body of the consolidated statements is the parent of the enterprise group Company, our country is no exception.