现代企业会计是以单个企业为会计主体,计量和反映单个企业的价值运动。企业集团是以少数大企业为核心,以一批具有共同利益且受这个核心不同程度控制和影响的企业为 Modern enterprise accounting takes a single enterprise as the accounting entity and measures and reflects the value movement of individual enterprises. The enterprise group is based on a small number of large enterprises and is a group of enterprises that have common interests and are controlled and influenced by this core to varying degrees.