完善集团公司会计合并报表的建议  

Advices For Improving Accountant Coherent Report Forms Of Group Corporation

作　　者：范年茂[1] 翟志华[1] 

机构地区：[1]山西财经大学会计学院,山西太原030012

出　　处：《湖南财经高等专科学校学报》2003年第4期59-61,共3页Journal of Hunan Financial and Economic College

摘　　要：集团企业的发展要求规范合并会计报表 文章分析了合并会计报表的缺陷。There are some shortcomings in the current accountant coherent report forms of group corporation now. So it is needed to adopt some suitable methods to improve the accountant coherent report forms, such as revealing accountant information sufficiently, following substance principles, paying attention to principles of comparative and coherence, adjusting separate accountant report form, adding new account subjects, and adopting the method of right and interests to workout accountant coherent report forms and so on. Also, it is needed to deal properly with the difference of share investment and the market credit of the corporation in order to make the accountant coherent report forms perfect.

关 键 词：集团公司 会计合并报表 会计信息质量 权益结合法 会计科目 

分 类 号：F275[经济管理—企业管理] F231.5[经济管理—国民经济]