摘要
母子公司交叉持股是公司制度演变的一种趋势,但是其产生和发展对经济社会具有正负影响。截至目前,财政部等相关政府部门未对母子公司交叉持股情况的会计处理有明确规范,相关法律法规存在缺漏和滞后,亟待建立与健全。
Interlocking shareholding of a company and its subsidiary is a trend of the development of the company system. Yet its existence and development exert positive and negative effects on the economic society. So far, the Ministry of Finanee and other departments haven＇t established clear norms for il and Ihere are defects in the law s and regulations. Therefore. norms are urgently required and laws and regulations improved.
出处
《漳州师范学院学报（哲学社会科学版）》
2005年第4期13-15,共3页
Journal of Zhangzhou Teachers College:Philosophy and Social Sciences
关键词
交叉持股
合并报表
风险防范
interlocking sharehohling
combined statement
risk prevention
