略论集团公司对控参股子公司的会计管理.docVIP

略论集团公司对控参股子公司的会计管理 XX 大学论文大学二OO年月 摘 要 ，本论文较为系统地分析了，提出。 研究结果表明：（1）。 关键词：，，， ABSTRACT The more our society development, economic progress, the more important accounting. Group and its subsidiaries, there are three relations between the Sun: absolute control of relationship (controlling group has the absolute right), relative Holdings relationships (group have relatively controlling rights), equity participation relationship (group could affect their business decision-making) , the corporations accounting management is more complex. In this paper, a more systematic analysis of the controlling shares of the corporation enterprise accounting management, the more specific methods of operation. The results show that: (1) Necessary to substantiate the financial accounting, and strengthen the work of accounting basis. Focus on doing the unification of all the Groups accounting methods and accounting policies, standardizing the companys accounting-based work, the preparation of consolidated financial statements do a good job making full use of financial ratio analysis of company status. (2) Need to strengthen the management accounting, give full play to the accounting control functions. Special attention to accounting to play a role in forecasting and decision support, accounting to play a role in controlling costs, and gradually try responsibility accounting system, the implementation of computerized accounting, so that accounting management functions into full play, with a solid foundation . (3) Expansion of tax accounting, tax planning group as a whole do a good job. Starting from the investment aspect, it should be set according to the law to reduce the costs, fees, tax point of view, according to tax law, tax law, the states preferential policies for tax relief. Keywords：Group Co, Controlled shareholding enterprises, Accounting, Management. 目 录 中文摘要 Ⅰ 英文摘要 Ⅱ 1 1 2充实财务会计，强化会计核算基础工作 2 2.1 统一全集团的会计核算方法和会计政策 2 2.2 规范各公司的会计基础工作 2 2.3 抓好合并会计报表的编制