近几年来,横向经济联系一直在不断地发展和深化,就商业来说,已经从产销挂钩,厂店挂钩,批零挂钩,代购代销,组织交流会等一般的横向经济联系逐步发展为紧密的经济联合,出现了不同内容、不同形式的经济联合体。横向经济联系的目的是打破条块分割,提高社会经济效益和联合(?)的经济效益,横向经济联系越发展,会计越重要。会计已渗透到横向经济联合的每一个环节,因此,横向经 In recent years, the horizontal economic ties have been constantly evolving and deepening. As far as commerce is concerned, the general horizontal economic ties that have been linked up with production and sales, linked with factories and stores, linked to wholesale and retail, purchasing and sales agency, and organized exchange meetings have gradually evolved into closer economic ties Union, there have been different contents, different forms of economic union. The purpose of horizontal economic relations is to break the fragmentation and improve the economic benefits of socio-economic benefits and alliance (?). The more horizontal economic relations are developed, the more important the accounting is. Accounting has infiltrated every aspect of horizontal economic cooperation, therefore, horizontal