近年来,基于追求市场竞争力和资源的配置效率、规模效益的动因,我国以企业集团为核心的企业组织结构改革异军突起。企业集团的产生带来了一系列复杂而陌生的会计问题。对此,会计界正在进行探索:但因受企业集团现状困扰,加之对企业集团概念的理解不一致,使得有些观点有失偏颇。鉴于此,本文特就企业集团会计的 In recent years, based on the pursuit of market competitiveness and resource allocation efficiency and scale benefits, China’s reform of corporate organizational structure centered on enterprise groups has risen. The emergence of enterprise groups has brought a series of complicated and unfamiliar accounting problems. In this regard, the accounting profession is exploring: However, due to the status quo afflicting the enterprise group, coupled with the inconsistent understanding of the concept of the enterprise group, making some of the views are biased. In view of this, this article specializes in the accounting of corporate groups.