CAJ | 학술논문

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.
모자공사교차지고시공사제도연변적일충추세,단시기산생화발전대경제사회구유정부영향.절지목전,재정부등상관정부부문미대모자공사교차지고정황적회계처리유명학규범,상관법율법규존재결루화체후,극대건립여건전.
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.