企业集团的显著特点是其核心企业(本文称集团公司)通过独资、控股、参股、租赁经营、承包经营、兼并等形式,形成企业集团核心企业、紧密层企业、半紧密层企业等层次结构,经营重点亦从原先独立的各个实体转移到集团整体上来,这就对企业集团的会计核算提出了新的要求。本文拟就企业集团会计核算中的会计原则、会计元素及会计报表等问题作如下粗浅设想。 The prominent characteristic of an enterprise group is that its core enterprise (referred to as a group company in this paper) forms a hierarchical structure of core enterprise, close enterprise and semi-compact enterprise of the enterprise group through sole proprietorship, holding, share participation, lease management, contract management and merger. The focus of operations also shifted from the original independent entities to the group as a whole, which set new requirements for the accounting of enterprise groups. This article intends to enterprise group accounting principles of accounting, accounting elements and accounting issues such as the following superficial ideas.