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策划人语随着经济发展和市场竞争的加剧,企业间不断进行分化、重组、合并,形成以产权关系为纽带的企业集团,已经是一种普遍现象。大型企业集团和控股公司也先后出现并得到壮大发展。根据相关法律法规的规定,有的集团公司应当编制合并报表。合并会计报表作为反映企业集团综合业绩的财务报表愈来愈受到关注。财政部发布的《股份公司会计制度会计科目和会计报表》、《合并会计报表暂行规定》、具体会计准则《关联方关系及其交易的披露》及《企业会计准则--投资》等都分别对合并会计报表作出了规定。但是由于合并会计报表本身的特殊性,它与我们传统的会计理论存在一定的冲突。并且在大型企业集团和控股公司合并会计报表中,存在着诸多不规范之处,有的虚列成本,有的虚增利润,有的变相偷税漏税等等,不一而足。本期特推出“会计合并报表”专题,撷采有关文章,对合并会计报表的理论、定义、运用中的矛盾、合并报表与会计前提、会计核算原则存在的冲突等作出分析,以期对实际工作者有所帮助。
Planning language With the economic development and market competition intensified, enterprises continue to divide, reorganization, mergers, the formation of property rights as a link between the business group, is already a common phenomenon. Large enterprise groups and holding companies have also emerged and have grown. According to the relevant laws and regulations, some group companies should prepare consolidated statements. Consolidated accounting statements as a reflection of the consolidated financial statements of enterprise groups more and more attention. The Accounting Regulations and Accounting Statements of the Accounting Firm of Joint-Stock Companies issued by the Ministry of Finance and the Interim Provisions on Consolidated Accounting Statements issued by the Ministry of Finance, the specific accounting standards, the disclosure of related party relationships and their transactions, and the Accounting Standards for Business Enterprises - Investment Consolidated financial statements made provisions. However, due to the particularity of the consolidated financial statements, it conflicts with our traditional accounting theory. And in the large enterprise groups and holding companies consolidated financial statements, there are many irregularities, some of the virtual costs, and some inflated profits, and some disguised tax evasion, and so forth. This issue of special issue of the “consolidated accounting statements,” pick the relevant articles, the theory of the consolidated financial statements, the definition of contradictions in the use of consolidated statements and accounting pre-existing conflicts of accounting principles such as the existence of an analysis of the actual work It helps.