略论集团公司对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 大学毕业论文 学生姓名： 导师姓名： 专　　业： 学科门类： 中国.（城市名）　XX大学 二OO九年十月 毕业论文 中文摘要 PAGE II 摘 要 社会越发展，经济越进步，会计工作越重要。集团公司与其子公司、孙公司之间存在三种关系：绝对控股关系（集团公司有绝对控股权）、相对控股关系（集团公司有相对控股权）、参股关系（集团公司能影响其经营决策），使集团公司的会计管理更为复杂。本论文较为系统地分析了集团公司对控参股企业的会计管理，提出较为具体的操作方法。 集团公司的会计管理研究结果表明：（1）必须充实财务会计，强化会计核算基础工作。重点做好统一全集团的会计核算方法和会计政策、规范各公司的会计基础工作、抓好合并会计报表的编制、充分利用财务比率分析企业现状。（2）必须加强管理会计，充分发挥会计控制职能。特别注意发挥会计的预测和辅助决策作用、发挥会计在控制成本中的作用、逐步试行责任会计制度、推行会计电算化，使会计管理职能的充分发挥，具有坚实的基础。（3）拓展税务会计，做好整个集团税收筹划。要从投资环节起，就应树立依法降低各项成本、费用、税金的观点，依法纳税，依法享受国家税法规定的减免税等优惠政策。 关键词：集团公司，控参股企业，会计，管理 毕业论文 英文摘要 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)