發(fā)布時(shí)間：2018-04-14 16:07

  本文選題：相互持股 + 子公司�。� 參考：《中國注冊會計(jì)師》2017年10期

【摘要】：正一、引言在企業(yè)集團(tuán)持股結(jié)構(gòu)中有一種特殊的持股結(jié)構(gòu)就是子公司之間相互持股,相互持股也稱為交叉持股。由于相互持股能提高各持股方的投資收益規(guī)模,所以現(xiàn)階段相互持股的上市公司十分普遍,尤其體現(xiàn)在集團(tuán)企業(yè)內(nèi)部的子公司之間。集團(tuán)企業(yè)內(nèi)部子公司之間的相互持股在各自的個(gè)別報(bào)表中的核算很不確定,可能以長期股權(quán)投資核算,也可能以交易性金融資產(chǎn)或者可供出售金融資產(chǎn)核算。而在合并層面,這些相互持股均需要以合并層面的權(quán)益法進(jìn)行核算,這樣就造成了個(gè)別層面與合并層面核算的差異,
[Abstract]:First, there is a special kind of shareholding structure in the structure of enterprise group shareholding, which is the cross-shareholding among subsidiary companies, which is also called cross-shareholding.Because cross-shareholding can improve the scale of investment income of each shareholder, cross-shareholding listed companies are very common at present, especially among the subsidiaries of group enterprises.The accounting of cross-shareholding among subsidiaries in group enterprises is very uncertain in their individual statements, which may be accounted by long-term equity investment, transaction financial assets or financial assets available for sale.At the merger level, these cross-shareholdings need to be accounted by the equity method at the merger level, which results in the difference between the individual level and the consolidated level.
【作者單位】： 中原工學(xué)院經(jīng)濟(jì)管理學(xué)院;
【分類號】：F275;F832.51

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本文編號：1750037