由我国著名会计学家阎达五教授,中国人民大学会计系耿建新博士共同撰写,中国财政经济出版社出版的《企业集团会计管理》一书,对中国企业集团会计管理进行了全面、系统的探讨。该书为两层理论,八个专题。着眼于理论对实践的指导作用,首先探讨了企业集团基础理论和企业集团会计管理基础理论,然后以企业集团组建、经营、解体和重组为顺序,分别就企业集团会计管理的集团组建的可行性研究,资产评估,合并会计报表(分集团组建日的合并报表和组建日后的合并报表两个层次),会计 He was co-authored by Prof. Yan Dawu, a well-known accounting expert in China, and Dr. Jianxin Wu from the Accounting Department of Renmin University of China. The book “Enterprise Group Accounting Management” published by China Finance and Economics Publishing House provides comprehensive and systematic accounting management for Chinese enterprise groups. Explore. The book has two layers of theory and eight topics. Focusing on the guiding role of theory in practice, we first discussed the basic theories of enterprise groups and the basic theories of accounting management in enterprise groups. Then, in the order of the formation, operation, disintegration, and reorganization of enterprise groups, the feasibility of group formation for enterprise group accounting management was separately discussed. Research, asset evaluation, consolidated accounting statements (consolidated statements on the date of group formation and consolidated statements of future formation), accounting