长期股权投资还算方法运用的探究.docVIP

PAGE PAGE III 长期股权投资核算方法的应用研究 摘 要 随着我国经济的发展和金融市场、资本市场的不断完善，在企业的生产经营活动之外，投资活动也日益成为企业极为普遍和重要的经济活动之一。适当地对外进行投资，对于企业合理利用资金、提高资金收益率、进行企业新的管理和经营方向的探索等都有着重要的意义。然而，投资活动特别是长期股权投资的会计计量是会计核算中较为复杂难懂的部分，存在成本法和权益法两个不同的核算方法。本文的目的是浅析两种方法的计量、确认和应用。本文分为五个部分：第一部分长期股权投资的概述和第二部分长期股权投资核算方法的辨析是全文的理论基础部分。这两部分主要说明了长期股权投资的定义、分类、特征以及两种方法核算的优缺点和辨析。第三部分浅析了长期股权投资两种方法的具体应用。包括长期股权投资两种方法对会计收益的影响和简单的税务处理以及刍议长期股权投资会计政策的选择。第四部分是长期股权投资核算方法的选择。主要通过理论的分析，从投资的积极性与消极性、纳税筹划角度、企业的经营业绩角度、货币的时间价值角度等方面进行说明论述。第五部分是案例分析，结合长春发电设备总厂长期股权投资案例意在说明企业长期股权投资的两种方法对企业的经营业绩、会计收益等产生的影响。 关键词：长期股权投资 成本法 权益法 投资收益 Study of Long-term equity investments accounting method HYPERLINK app:ds:abstract \t _self Abstract：With the development of our national economy and the continuous improvement of the financial market and the capital market, investing activities have become one of the common and important enterprise economic activities. Besides the production and operating activities in enterprise. investment in foreign countries appropriately ,which has an important meaning in making efficient use of capitals and raising the rate of earnings. More important investment activities also can broaden the enterprises relate activities and fond new managing direction. However the accounting measu rement of investment especially long-term equity investment, namely cost method and equity method. The purpose of this paper is shallow two methods of measurement and confirm with the application. This essay is composed of five chapters : the first section and the second section are the theory basis of the whole paper which summary the long-term equity investment and analysis the long-term equity investment. The two parts are mainly illustrates the definition classification, characteristics, advantages and disadvantages of the two methods and discrimination of the long-term equity investment. The third section Analyzed the Specific application of the two methods about the long-term equity investment. Which including the influen