附属企业是指不具备法人代表资格，但相对独立组织生产经营活动，独立进行会计核算的企业内部经济组织。在会计上通常称为内部独立核算单位。它在经济上符合会计主体的，但它不是法律上的主体，不具备法人资格，不能把它作为企业集团的成员看待，只能是集团某一成员的下属... An affiliated enterprise refers to an internal economic organization of an enterprise that does not have the qualifications of a legal person representative, but relatively independently organizes its production and business activities and independently performs accounting. In accounting is often referred to as internal independent accounting units. It is economically in line with the main accounting, but it is not the main legal, do not have the legal personality, can not treat it as a member of the corporate group can only be a member of a group of subordinates ...