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适应治理整顿,深化经济改革,企业集团经过了孕育、创建和发展,成长起来了。由于国家的重视与倡导,政策的倾斜,企业集团的发展,顺应了历史的潮流和结构的调整,可望出现一个新的高潮。为迎接这个新高潮的到来,企业会计也应作相应的改革。本文拟就企业集团的会计改革问题,提出如下思路。企业集团的意义,在于现有存量资产的优化配置,促进结构调整,充分发挥企业一体化及规模生产的优势,提高经济效益及市场竞争能力。目前企业集团大体上有如下几种类型:一是“强强联合”,二是“企业吸附”,三是“股份集团公司”,四是“企业兼并”,等等。不管是那一种形式,都离不开核算与管理问题。企业集团本身就是企业体制的一项重要改革。它的发展,对财会工作必然产生重大影响。
To adapt to the rectification of governance and deepen economic reforms, enterprise groups have grown, bred, created and developed. Due to the country’s attention and advocacy, the tilt of policies, the development of enterprise groups, conforming to the trend of history and structural adjustment, a new upsurge is expected. In order to welcome this new upsurge, corporate accounting should also be reformed accordingly. This article proposes the following ideas on accounting reform of enterprise groups. The significance of enterprise groups lies in the optimal allocation of existing stock assets, promote structural adjustment, give full play to the advantages of enterprise integration and scale production, and increase economic efficiency and market competitiveness. At present, there are several types of enterprise groups: the first is “strong and strong alliances”, the second is “corporate adsorption”, the third is “share company group”, and the fourth is “corporate merger”, and so on. No matter what kind of form, it is inseparable from accounting and management issues. The enterprise group itself is an important reform of the enterprise system. Its development will inevitably have a major impact on the accounting work.