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企业集团是现代企业的高级组织形式,以一个或多个实力强大、具有投资中心功能的大型企业为核心。企业集团会计必须具有适应企业集团的运行的固有特点,发展中仍会存在各种问题。文章强调了会计管理对企业集团的重要性,并分析企业集团会计运行中存在的问题进而具体就管理会计在企业集团中的应用及对企业所得税在企业集团会计的处理方式进行分析研究。
Enterprise groups are the advanced organizational forms of modern enterprises, with one or more powerful and investment-oriented large enterprises as the core. Enterprise group accounting must have the inherent characteristics of adapting to the operation of enterprise groups, and various problems still exist in the development. The article emphasizes the importance of accounting management to enterprise groups and analyzes the problems existing in the accounting operation of enterprise groups. Then it analyzes the application of management accounting in enterprise groups and how to deal with enterprise income tax in enterprise group accounting.