长期股权投资的成本法和权益法的对比研究

编号

江南大学太湖学院

题目：

毕业设计（论文）

长期股权投资的 成本法与权益法对比研究 经管 系 会计 专业

学 号： 0851254 学生姓名： 桑秀杰 指导教师： 任丽萍 （职称： ）

（职称： ）

二〇一一年五月

摘要

摘 要

对于企业的长期股权投资业务，其收益和损失如何确认是股权投资会计中的重要问题。根据投资企业对被投资单位的控制、影响程度的减弱，长期股权投资分为对子公司投资、对合营企业投资、对联营企业投资、及投资企业对被投资单位不具有共同控制或重大影响，并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资。而这两两分组恰好构成了使用成本法与权益法的范围。而分别以收到现金股利或利润时确认投资收益和所有者权益的增减变动确认投资收益，由此产生了确认投资损益的两种方法，即成本法和权益法。

根据企业对被投资单位的影响程度的变化，长期股权投资的核算方法会在成本法和权益法之间转换。企业因追加投资等原因从成本法改为权益法或企业因减少投资等原因对投资单位不再具有重大影响时，应当中止采用权益法时股权投资的账面价值作为新的投资成本。我国权益法和成本法在处理上比较复杂，本文首先弄清具体处理方法，再提出从一而终使用一种方法的缺点，从而使用现行的企业会计准则。

关键词：长期股权投资；成本法；权益法；对比；转换

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Abstract

ABSTRACT

For long-term equity investment business enterprise, the gains and losses to equity accounting recognition is an important issue. Investment companies under the control of the investee, the weakening influence of long-term equity investments in subsidiaries are divided into investment, joint ventures, investments in associates, and investment of the investee company does not have joint control or significant influence and is not quoted in an active market, fair value can not be reliably measured, long-term equity investments. And these two groups happen to constitute the use of both cost and scope of the equity method. Respectively to receive cash dividends or

profits from investment income and the increase and decrease owner's equity investment income recognized by a recognition of the investment gain or loss resulting two methods Serve this Law and the equity method.

According to the investee companies on the impact of degree of change, long-term equity investments in the cost accounting method to convert between law and equity method. Business and other reasons due to additional investment from the cost method to the equity method,

should be obtained from the actual unit being invested significant impact, according to the book value of equity investment as the initial investment cost, and calculated on this basis, the difference between equity investment; enterprise reduce investment and other reasons for the investment no longer has significant influence using the equity method should be suspended when the book value of equity investment as the new investment cost. Equity method and cost method of dealing with the more complicated, this article first understand the specific processing method, and then use a method proposed by the shortcomings of single-mindedness, in order to use the existing corporate accounting standards.

Key words: long-term equity investment; cost method; the equity method; contrast; conversion

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