會计毕业论文浅谈长期股权投资新准则.docVIP

会计毕业论文浅谈长期股权投资新准则 【内容提要】 企业是上市公司投资准则的漏洞大做文章，大肆操纵利润，给和股东等报表使用者损失。就投资准则修订的背景、《企业会计准则第2号——长期股权投资》与旧准则中关于长期投资的比较浅析、新准则对上市公司的业绩和资本运作的影响、新准则的及进完善的思索与倡议，三年来的学习和工作实践的，希望对该准则执行和会计实务工作裨益。 Corporate loopholes big fuss of the listed company investment criteria and, wantonly manipulate profits, to the loss of and shareholders and other users of financial statements. Background of the investment criteria revised Accounting Standards for Enterprises No. 2 - long-term equity investments and long-term investment in the old criteria Comparison and Analysis, the impact of new guidelines on the performance of l