交叉持股合并会计报表编制和母公司投资损益确定的探讨

On Intercross Stock-holding,Accounting Report Combination and ParentCompany Investment Profit and Deficit Verification

随着企业组织形式和股权投资结构的变化,投资者和债权人需要综合了解母子公司组成的企业的财务状况、经营成果及现金流量的变化情况,由此产生的交叉持股合并会计报表编制和母公司投资损益的确定是会计理论与实践需要解决的重要问题。

With the changing of enterprise organization and shareholding structure, investor and creditor need to comprehensively understand parent and sub company＇s financial situation, running result and cash flow. In that case, intercross shareholding report＇s compiling and parent-company＇s profit verification became urgent problems for accounting theory and practice.