企业集团财务信息体系结构与信息披露的探讨  

A Tentative Study of Enterprise Group Financial Information System and Information Exposure

作　　者：万希宁[1] 梁娟娟[1] 

机构地区：[1]华中科技大学管理学院,湖北武汉430074

出　　处：《华中科技大学学报（社会科学版）》2005年第1期105-108,共4页Journal of Huazhong University of Science and Technology(Social Science Edition)

摘　　要：企业集团财务会计报告不同于会计处理的一般经济业务活动 ,由于涉及许多不确定因素 ,并存在错综复杂的关系 ,一直是学术界关注的焦点。文章结合西方合并会计报表的理论 ,试根据“会计目的起点论”,从企业集团会计报表目的出发 ,综合分析我国会计界存在的争议 ,力图建立企业集团合并会计报表理论体系。Compared to common economic operations in accounting process, the financial statements of enterprise group are very different. As a result there are a lot of uncertain facts and anfractuous relations, the consolidated statement is always people＇s attention. According to “Accounting Objectives as the Staring Point” and combining with foreign consolidated statement theory, the paper begins with accounting statements objectives of enterprise group and through general analysis of the dispute of our accounting field, sets up the structure of consolidated statement theory system of enterprise group.

关 键 词：企业集团 合并会计报表目的 购买法 实体理论 

分 类 号：F23[经济管理—会计学]