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为了规范企业投资会计核算和会计报表的披露,1998年7月财政部颁布了具体会计准则《投资》(以下简称《投资》准则),要求所有上市公司自1999年1月1日起率先执行。该《投资》准则充分参考和借鉴了国际会计准则委员会、美、英等会计发达国家的相关准则,具有较高的制定起点,并广为听取了各方人士对先前《投资》准则征求意见稿的建议,是一份质量较高的会计文件。笔者认为《投资》准则在长期股权投资的会计处理上,和先前《投资》征求意见稿以及我国现行投资会计实务具有较大的不同,并考虑到《投资》准则率先由上市公司从1999年1月遵照执行,而我国上市公司多为控股集团性质,
In order to standardize the disclosure of corporate investment accounting and accounting statements, in July 1998, the Ministry of Finance promulgated the “Investment” (hereinafter referred to as the “Investment”) specific accounting standard, requiring all the listed companies to be the first to implement since January 1, 1999. The “Investment” guideline fully references and draws lessons from the relevant international accounting standards developed countries, the United States, Britain and other relevant guidelines, has a higher starting point, and widely heard the parties to the previous “investment” guidelines draft The proposal is a quality accounting document. The author believes that the criteria of “investment” have great differences from the previous “investment” draft and the current investment accounting practice in our country in terms of the accounting treatment of long-term equity investment. Considering that the “investment” Month compliance with the implementation, and most of our listed companies are holding group nature,