| 与控制实体有关的表外交易披露问题 |
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| 引用本文： | 翟雪改,王海燕.与控制实体有关的表外交易披露问题[J].山东行政学院山东省经济管理干部学院学报,2005(3):100-102. |
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| 作者姓名： | 翟雪改 王海燕 |
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| 作者单位： | 1. 山东省经济管理干部学院,山东,济南,250014
2. 山东省财政厅,山东,济南,250002 |
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| 摘 要： | 由于会计准则与经济实质之间存在的真空,导致许多企业通过表外交易来进行融资或操纵盈余。为规范我国与控制实体有关的表外交易披露问题,应将存在实质控制关系的所有实体纳入合并范围;对未合并子公司及准子公司在报表附注中列专项披露。
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| 关 键 词： | 控制实体 表外交易 交易披露 |
| 文章编号： | 1008-3154(2005)03-0100-03 |
| 修稿时间： | 2005年3月4日 |
The Disclosure of Off-Balance-Sheet Activities Related to Controlled Entity |
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| ZHAI Xue-gai,WANG Hai-yan.The Disclosure of Off-Balance-Sheet Activities Related to Controlled Entity[J].Journal of Shandong Administrative College and Shandong Economic Management Personnel College,2005(3):100-102. |
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| Authors: | ZHAI Xue-gai WANG Hai-yan |
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| Institution: | ZHAI Xue-gai1,WANG Hai-yan2 |
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| Abstract: | The certain vacuum of accounting criterion and economic essence causes a lot of enterprise through off-balance-sheet activities to go on financing or handle the surplus to come form. To standardize the disclosure of that, we shoul d consolidate the financial statements of all related controlled entities, and d isclose the information of un-consolidate and pro-sunsidiary company specially. |
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| Keywords: | Controlled Entity Off-Balance-Sheet Activities Disclosure |
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