【摘要】：正我國現(xiàn)行《企業(yè)會(huì)計(jì)準(zhǔn)則第33號(hào)——合并財(cái)務(wù)報(bào)表》(以下簡稱CAS33)規(guī)定,母公司必須編制合并財(cái)務(wù)報(bào)表,無豁免條款。但在實(shí)際操作中,某些企業(yè)集團(tuán)因不愿意編制合并財(cái)務(wù)報(bào)表而遲遲不執(zhí)行CAS33,這不僅引起了人們對(duì)合并報(bào)表編制目的與作用的重新思考,也引起了人們對(duì)豁免編制合并報(bào)表編制主體的進(jìn)一步關(guān)注。一、我國合并報(bào)表編制主體的規(guī)范及現(xiàn)狀合并報(bào)表的編制主體一般在合并報(bào)表準(zhǔn)則中都有明確的規(guī)范,一直以來并無爭議,根據(jù)國際會(huì)計(jì)慣例,合并報(bào)表的編制主體是企業(yè)集團(tuán)中的母公司,我國也不例外。
[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.
【作者單位】： 東北財(cái)經(jīng)大學(xué)會(huì)計(jì)學(xué)院/中國內(nèi)部控制研究中心;
【分類號(hào)】：F231.5

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