Financial Control by the Enterprise Group s Parent Company to Subsidiaries;
论企业集团母公司对子公司的财务监控
Along with the adding of transnational corporation s subsidiary companies abroad,the problem of the parent company s liability to it s subsidiary company s debt is becoming increasingly outstanding.
随着跨国公司海外子公司数量的增加,母公司对子公司债务责任问题日益突出。
Aiming at the asymmetric information and“insider control”existing in accounting information control during the management of parent company to subsidiaries in the enterprises group,this paper discusses several ef- fective methods in accounting information control.
针对企业集团内部母公司对下属子公司在经营管理过程中的会计信息控制中存在的信息不对称以及“内部人控制”等问题,探讨了会计信息控制可采取的几种有效方式。
The Parent Corporation s Obligatory Rights during Bankruptcy Procedure;
论破产程序中的母公司债权
The Legal Research on Multinational Parent Corporation s Liability to Its Subsidiaries;
跨国公司母公司对子公司的法律责任研究
A Legal Study on Transnational Parent Corporation s Liability to Its Subsidiary Corporation s Debts;
跨国公司母公司对其子公司债务责任的法律问题研究
Nowadays,there are three main methods to prepare consolidated financial statements,which are called proprietary theory,parent company theory and entity theory.
当今会计理论界关于合并会计理论主要有三种,即实体理论、所有权理论和母公司理论。
The combined theory consists of parent company theory, entity theory and ownership theory.
合并理论主要有母公司理论、实体理论与所有权理论。
This paper suggests it is suitable to adopt the modified parent company theory in preparing consolidated financial statements in China.
我国在编制合并财务报表时应以修正的母公司理论为宜 ,即将母公司作为主要服务对象 ,在编制抵销分录时采用实体理论全部抵销的方法 ,以简化编表工作。
This text brings up parent company strategy establishment frame based on risks foundation.
母公司战略制定一直是企业管理理论的重要课题,也是众多大型企业所关注的问题,提出基于风险基础之上的母公司战略制定框架,通过将子公司(事业部)战略效果数字化,使用线性规划模型来确定母公司的战略;从而得出一个战略效果最优的母公司战略,同时降低母公司的战略风险;并且有效改变过去母公司战略制定中过于定性的问题。
However, the parent corporation of the business group as a strong stockholder of the listed subsidiary company takes the advantage of internal market of the business group to transfer the listed subsidiary’s profits, which exerts negative influence on the performance of listed subsidiary.
近几年,有越来越多上市公司控股股东的违规行为与其背后的集团母公司相关。