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国有及国有控股企业是执行《企业会计准则》的主体,对所投资的非单一股东控股企业按照《企业会计准则》作为长期股权投资,按权益法进行核算,不纳入合并报表范围。通过举例说明,在新会计准则下,非单一股东控股企业相关资产、负债、损益等不能在投资方的合并财务报表和国资监管部门的统计数据中完全体现,可能导致将现有的非单一股东控制的一部分国有企业国资监管弱化或游离于监管之外。从《企业会计准则》应与国资监管相辅相成和完善国资监管体系角度探讨了对该类特殊股权结构企业由第一大股东合并财务报表的必要性。
The state-owned and state-controlled enterprises are the subject of the implementation of the “Accounting Standards for Business Enterprises.” The invested non-single-shareholding enterprises are treated as “long-term equity investments” according to the “Accounting Standards for Business Enterprises” and are accounted for using the equity method and are not included in the scope of the consolidated financial statements. By way of example, under the new accounting standards, the assets, liabilities, profits and losses of non-single-shareholder-controlled enterprises can not be fully reflected in the statistics of the investor’s consolidated financial statements and state-owned assets supervision authorities, which may result in the existing non-single shareholders Part of the control of state-owned state-owned assets supervision and control weakened or free from regulation. From the perspective of “enterprise accounting standards” should be complementary with the supervision of state-owned assets and improve the supervision system of state-owned assets, the necessity of the consolidation of financial statements by the largest shareholder of this kind of special equity structure enterprises was discussed.