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企业集团是由多个法人组成的综合性经济实体,它包括具有母公司性质的集团公司,加上由集团公司控股的若干子公司所组成的紧密层企业(子公司),由外控股企业所组成的半紧密层企业(子公司)和有协作关系的松散层企业(子公司)。集团内各成员企业仍是独立法人,只是经营重点已从个别公司转移到整个企业集团整体。企业集团的各成员企业作为一体化的经济实体,除了各自编制会计报表,反映本身的经营活动与财务状况外,还应该另外编制一套会计报表来反映和揭示整个企业集团整体的综合经济活动与财务状况,以便于更好地满足国家、投资者、债权人对会计信息的需要,这套表就
An enterprise group is a comprehensive economic entity composed of a plurality of legal persons. It includes a group company with the nature of a parent company, a close-knit company (subsidiary company) composed of a number of subsidiaries controlled by the group company, Composed of semi-compact enterprises (subsidiaries) and loosely-knit companies (subsidiaries). All member companies in the group are still independent legal persons, except that the operation focus has been transferred from individual companies to the whole enterprise group as a whole. As an integrated economic entity, each member enterprise of an enterprise group, apart from preparing its own accounting statements and reflecting its own operating activities and financial conditions, should also prepare a separate set of accounting statements to reflect and reveal the overall economic activities of the entire enterprise group as a whole Financial position, in order to better meet the country, investors, creditors need for accounting information, this table