论长期股权投资会计  

On Long-term Stockholder Investment Accounting

作　　者：许震黎[1] 

机构地区：[1]山东工商学院会计学院,山东烟台264005

出　　处：《山东工商学院学报》2005年第6期61-63,70,共4页Journal of Shandong Technology and Business University

摘　　要：通过对控股合并条件下,长期股权投资会计处理不同方法的比较,分析了中国权益法存在的缺陷和不足,并针对我国新颁布的《企业合并准则(征求意见稿)》和《合并财务报表准则(征求意见稿)》的内容,提出了既与国际惯例相一致又与这两个准则相协调的长期股权投资会计处理方法。Under the condition of holding consolidation, by comparison of differences for the methods of long-term stockholder investment accounting, the essay analyses the defects and insufficiencies to the equity method of China, also puts forward the long-term stockholder investment accounting approach which can correspond to international convention as well as coordinate the two standards according to Business Combination Standard （discussion memorandum） and Consolidated Financial Statement Standard （discussion memorandum） are published recently.

关 键 词：简单权益法 复杂权益法 中国权益法 

分 类 号：F275.2[经济管理—企业管理] F832.5[经济管理—国民经济]