汇总报表是我国计划经济下所特有的产物。一般是指上级单位根据下属单位的会计报表,加以整理、归类、汇总编制的会计报表,层层汇总,层层上报,以利于提供有关行业(局、部)、系统,完成财务成本计划的情况。 在我国《企业会计准则》中规定,企业对其它企业的投资如占该企业资本总额半数以上,或实质上 The summary report is a peculiar product of China’s planned economy. Generally refers to the superior units according to the subordinate units of the accounting statements, to be collated, classified, summary prepared accounting statements, layers of summary, layers of escalation, in order to facilitate the provision of the relevant industries (bureau, department), the completion of the financial cost plan Happening. In our country, “Accounting Standards for Business Enterprises” stipulates that an enterprise’s investment in other enterprises accounts for more than half of the total capital of the enterprise or substantially