在改革开放的大潮中,旧的经济管理体制已受到猛烈冲击。作为社会经济细胞的企业,也在社会主义商品经济的海洋中发生撞击,兼并和重新组合,有的关闭了,有的扩张了,一大批企业集团应运而生了。企业集团的产生和发展是改革完善企业经营机制的一个重要结果。企业集团不仅在社会经济生活中扮演着举足轻重、叱咤风云的重要角色,而且也把传统的财务会计带入了新的天地,原有单一、孤立、僵化的会计换算和财 In the tide of reform and opening up, the old economic management system has been subjected to fierce attacks. As a social and economic cell company, it has also hit, merged, and regrouped in the ocean of the socialist commodity economy. Some have closed and some have expanded, and a large number of enterprise groups have emerged. The emergence and development of enterprise groups is an important result of the reform and improvement of enterprise operating mechanisms. Enterprise groups not only play an important role in social and economic life, but also bring traditional financial accounting into a new world. The original single, isolated, rigid accounting conversion and financial