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随着企业集团的兴起,如何使其管理逐步科学化、规范化,已成为我国企业集团发展过程中的重大课题。企业集团编制会计报表是企业集团管理的核心问题之一,是商品经济条件下最基本的管理实践活动。笔者现就如何编制企业集团会计报表谈点看法。
With the rise of enterprise groups, how to make its management more scientific and standardized has become a major issue in the development of the enterprise groups in our country. The preparation of accounting statements by enterprise groups is one of the core issues in the management of enterprise groups. It is the most basic management practice under the conditions of commodity economy. The author now on how to prepare corporate accounting statements talk about point of view.