附属企业是指不具备法人资格,但相对独立组织生产经营、独立进行会计核算的企业内部的经济组织。在会计上通常称为内部独立核算单位。它在经济意义上符合会计主体的概念,但它不是法律意义上的主体,不具备法人资格,不能把它作为企业集团的成员看待,至多只能是集团某一成员的下属单位。由于上述特点,决定了附属企业会计核算的性质和特点。从性质上看,它 Affiliated companies refer to the internal economic organizations of an enterprise that do not have legal personality, but are relatively independently organized to produce and operate and conduct independent accounting. Accounting is often referred to as an internal independent accounting unit. It is in line with the concept of the accounting entity in the economic sense, but it is not a legal entity. It does not possess legal personality and cannot be treated as a member of an enterprise group. At best, it can only be a subordinate unit of a member of the group. Due to the above characteristics, the nature and characteristics of the accounting of the subsidiary companies are determined. From the nature, it