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为了适应现代企业制度的建立,促进企业集团健康发展,规范企业集团编报合并会计报表,财政部于1995年2月颁发了《合并会计报表暂行规定》。从执行一年来的情况看,还存在一些问题,为了便于广大会计工作者学习、编好合并会计报表,也为加深企业领导对合并会计报表的了解.本刊特约财政部会计司制度二处编写了“合并会计报表讲座”将分十二讲刊登,以供大家学习参考。
In order to adapt to the establishment of a modern enterprise system, promote the healthy development of enterprise groups and standardize the consolidation of accounting statements by enterprise groups, the Ministry of Finance issued the Interim Provisions on Consolidated Accounting Statements in February 1995. From the implementation of the situation over the past year, there are still some problems, in order to facilitate the majority of accounting workers to learn, compile the consolidated financial statements, but also to deepen business leaders to consolidate the financial statements of the financial statements. The “Consolidated Accounting Report Lectures ” will be published in twelve, for everyone to learn for reference.