The demand of system innovation for private enterprise is appearing for the system changes demand emerging in interests that private economy ca n ' t get under the current regulations . that is to say private economy always tries hard under restrains and seek to confirm that is expected to arrange for favorable system 私营企业制度创新需求,是私营经济为谋求在现行制度下得不到的利益而产生的制度变迁需求所引发制度的重新安排,也就是说私营经济总是力图在给定的约束条件下,谋求确定预期对自己最为有利的制度安排和权利界定。
The financial report of the enterprise group is a new thing to china , which is comparatively complicated in theory and practice . but chinese current regulations do not standardize all activities of enterprise group . especially problem of income tax in the enterprise group have not been involved yet the current standard 企业集团的财务报告问题对我国来讲是一个新生事物,其理论和实务操作均较为复杂,而我国现行的法规并未对其实际操作中的问题一一加以规范,特别是企业集团中的所得税会计问题,我国现行规范中基本还未涉及,更谈不上对企业集团所得税会计进行系统、全面地阐述。