对豁免编制合并报表主体的思考
发布时间：2019-04-02 20:47
【摘要】：正我国现行《企业会计准则第33号——合并财务报表》(以下简称CAS33)规定,母公司必须编制合并财务报表,无豁免条款。但在实际操作中,某些企业集团因不愿意编制合并财务报表而迟迟不执行CAS33,这不仅引起了人们对合并报表编制目的与作用的重新思考,也引起了人们对豁免编制合并报表编制主体的进一步关注。一、我国合并报表编制主体的规范及现状合并报表的编制主体一般在合并报表准则中都有明确的规范,一直以来并无争议,根据国际会计惯例,合并报表的编制主体是企业集团中的母公司,我国也不例外。
[Abstract]:China's current Accounting Standards No. 33-consolidated Financial statements (CAS33) stipulates that the parent company must prepare consolidated financial statements with no exemption clause. However, in practice, the delay in the implementation of CAS33, due to the reluctance of some enterprise groups to prepare consolidated financial statements has not only caused people to rethink the purpose and role of consolidated statement preparation. It has also aroused people's further concern about the main body of the consolidated report preparation of exemption preparation. 1. The norm of the main body of the consolidated report preparation in our country and the status quo of the compiling subject of the consolidated report form generally have clear norms in the consolidated report standards, and there has been no dispute all the time. According to international accounting practices, The main body of the consolidated report is the parent company of the enterprise group, and China is no exception.
【作者单位】： 东北财经大学会计学院/中国内部控制研究中心;
【分类号】：F231.5
[Abstract]:China's current Accounting Standards No. 33-consolidated Financial statements (CAS33) stipulates that the parent company must prepare consolidated financial statements with no exemption clause. However, in practice, the delay in the implementation of CAS33, due to the reluctance of some enterprise groups to prepare consolidated financial statements has not only caused people to rethink the purpose and role of consolidated statement preparation. It has also aroused people's further concern about the main body of the consolidated report preparation of exemption preparation. 1. The norm of the main body of the consolidated report preparation in our country and the status quo of the compiling subject of the consolidated report form generally have clear norms in the consolidated report standards, and there has been no dispute all the time. According to international accounting practices, The main body of the consolidated report is the parent company of the enterprise group, and China is no exception.
【作者单位】： 东北财经大学会计学院/中国内部控制研究中心;
【分类号】：F231.5
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