消息人士称，这些公司后来被确定为“高风险”企业，它转包出去的小实体公司连会计制度都不全。

The companies were later identified as "high-risk" firms, having subcontracted out to smaller entities without sufficient accounting measures, the source said.

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传统会计报告更重视报告实体的财务业绩，对于社会和环境性能的报告相比较而言较弱。

Conventional accounting reports place more emphasis on the financial performance of reporting entities compared to their social and environmental performance.

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第三部分介绍了中、美合并会计报表合并范围的差异分析，其中对特殊目的实体的合并问题做了特别分析；

The third part expresses the differences of the scope of the merger between the America and China, in which especially focus on the special purpose entity.

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