| 企业集团财务与会计问题探讨 |
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| 引用本文： | 金漪秋 马玫. 企业集团财务与会计问题探讨[J]. 有色矿冶, 2000, 16(4): 55-59 |
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| 作者姓名： | 金漪秋 马玫 |
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| 作者单位： | [1]沈阳市前进锅炉厂 [2]中国辽宁国际合作集团股份有限公司 |
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| 摘 要： | 首先对企业集团的企业结构进行了分析，并按地域和行业之分将其划分为四种不同类型的企业集团组合，其中跨行业、跨地区型企业集团使该集团的财务会计工作变得更复杂、层资更高，针对企业集团有财务会计问题进行了深入地探讨，从会计制度设计、合并会计报表和财务管理三个方面进行了详细地分析。
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| 关 键 词： | 企业集团 财务管理 会计制度 |
Discussion on Financial and Accounting Problem of Enterprise Group |
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| JIN Yi qiu ,MA Mei. Discussion on Financial and Accounting Problem of Enterprise Group[J]. Non-Ferrous Mining and Metallurgy, 2000, 16(4): 55-59 |
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| Authors: | JIN Yi qiu MA Mei |
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| Affiliation: | JIN Yi qiu 1,MA Mei 2 |
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| Abstract: | Firstly the article analyzed the enterprise structure of enterprise groups and diveded them into four diffrent kinds of enterprise combines according to the area and profession,among them,the financial accounting of the inter trade and trans regional enterprise group is the most complicated form,and then the author deeply discussed the financial accountancy on this kind of enterprise combine,analyzed the disign of accounting system,the merged accounting statement and the financial control in detail. |
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| Keywords: | enterprise group financial control accounting system |
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